Most recently, the ECJ and the Federal Fiscal Court clarified that success-dependent remunerations paid for participating in competitions are not subject to VAT. In a recent Federal Fiscal Court decision of 25.07.2018 (XI B 103/17) this newer case-law is confirmed. The fact that, in addition to the activity associated with uncertainties, there is a further, definite activity, does not lead to the success payment being subject to VAT. When concluding contracts for success-dependent remuneration, it is important to check to which activities relevant payments relate and at what point in time any uncertainty about such payments exists. If there is uncertainty, at the point in time the supply of service is rendered, whether or not a payment will be made, the transaction is not subject to VAT.