Taxability of reality television prize money as taxable income

The Federal Constitutional Court (Second Senate, First Chamber) dismissed a constitutional complaint without providing a reasoned decision, effectively upholding the lower courts' rulings that the "Big Brother" prize money is subject to income tax. The dispute concerned the taxpayer's challenge to the taxability of the award received for a television reality show, arguing against its classification as taxable income. The decisive legal basis involved the provisions of the German Income Tax Act (Einkommensteuergesetz, EStG) regarding the definition and treatment of prizes and winnings as taxable income, with the Chamber determining that the constitutional complaint did not warrant a full hearing on the merits.