Thank you all for your answers. He wanted a commission confirmation from us in mid-December. We were supposed to write in there broker commission 7% incl. taxes. We found a template, entered the property, and sent it to him. It probably isn’t worth doing anything and just paying. That’s what we want too. It was clear from the start that we have to pay 20,000€ commission, that doesn’t bother us either. He also received the commission confirmation before the deadline for splitting the commission costs... We are just very puzzled about the tax and don’t understand it at all. What would you do now? Just pay as well? @ well, theoretically he could be employed somewhere and only run this company as a side business and make sure to stay below the small business threshold, right? I can’t check that... But why then did he offer us cash without tax if no tax applies anyway?