This article will be updated as relevant changes in legislation and case law occur (current as of September 2026). It provides practical guidance for providers of digital educational services but does not replace legal or tax advice regarding your specific offering.
At a Glance
- "Online course" is not a standardized legal category. Videos, live calls, feedback, the community, duration, and target audience can all influence which rules apply to your course.
- Check the FernUSG and whether ZFU accreditation is possible before the launch. According to Section 1 of the FernUSG, distance learning occurs when knowledge or skills are imparted for a fee, instructors and learners are exclusively or predominantly physically separated, and learning progress is monitored.
- There is no single, standard solution for handling cancellations that applies to all online products. Different conditions apply to digital content and services, especially when the service is to begin immediately.
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First, determine exactly what you are legally selling
Before you review the legal notice, terms and conditions, return policy, or checkout process, you need a clear picture of your actual offer.
After all, two products can both be sold as “online courses” yet still be very different from a legal standpoint.
One provider sells 20 pre-recorded video lessons and PDFs as a one-time download. Another sells a 12-week program that includes video modules, weekly live calls, recordings, personalized feedback, and a community. A third provider mainly offers one-on-one consulting and also provides its clients with some learning materials.
From a marketing perspective, all three offers may have similar names. For legal review, however, their differences are crucial.
Do you sell to consumers, businesses, or both?
The first distinction concerns your customers.
The German Civil Code (BGB) distinguishes between consumers and businesses. A consumer is generally a natural person who enters into a legal transaction primarily for private purposes. An entrepreneur, on the other hand, acts in the course of his or her commercial or self-employed professional activity when entering into a legal transaction.
This distinction is important because numerous specific rules regarding information, contracts, and the right of withdrawal apply to consumer contracts.
But it follows from this thatthat a purely B2B offering is automatically exempt from all special rules governing educational offerings. Particularly in the case of the Distance Learning Act (FernUSG), this question must be examined separately. We will address this in detail in the next section.
For your proposal, you should therefore first provide a clear answer to the following:
- Is it intended exclusively for individual customers?
- Is it intended exclusively for businesses and self-employed individuals?
- Or can both groups make a purchase?
- During the sales process, how do you determine in what capacity someone is entering into the contract?
This decision will have an impact later on the sales page, checkout, cancellation policy, and contract terms.
What does your customer actually get?
Next, break down your offer into its individual services.
In the case of consumer contracts, the German Civil Code (BGB) distinguishes, among other things, between digital content and digital services. Digital content refers to data that is created and made available digitally. This may include, for example, videos, audio files, PDFs, or other downloadable course materials. The legal definition of a digital service is narrower and encompasses specific services related to digital data and its use. Therefore, not every service becomes a “digital service” simply because it is provided over the Internet.
A typical educational program may also include traditional services, such as:
- Live Classes
- One-on-One Coaching or Consulting
- individual feedback
- Grading Assignments
- Group Calls
- personalized support
Many online offerings are therefore not a single, homogeneous service, but rather combinations of various components.
That's exactly what you should document.
Take this offer, for example:
Twelve weeks of business mentoring, including 25 video lessons, a weekly live call, recordings of all calls, two in-person feedback sessions, a community for questions, and lifetime access to the video content.
For the legal review, “Business Mentoring” is, as a name, almost the least relevant piece of information.
What is relevant, rather, is:
25 videos + live calls + recordings + personalized feedback + the opportunity to ask questions + a community + twelve weeks of support + lifetime access to content.
With this description, it will be much easier to determine later which legal rules apply.
A one-time payment, installment payments, and a subscription are not the same thing
You should also consider the payment method and the contract term separately.
For example, a course that costs 1,200 euros can:
- be paid as a one-time payment of 1,200 euros,
- be paid in three installments of 400 euros each,
- as a 12-month membership at 100 euros per month,
- or continue automatically after a minimum term.
These models may look similar on the sales page, but contractually they are not the same.
Above all, you should not confuse payment in installments with a subscription. If a fixed 12-week program is simply paid for in three installments, this primarily describes the payment method. With a membership that continues month after month, however, there are additional considerations regarding the contract term, renewal, and cancellation.
These details will become important later when we review checkout, cancellation policies, and consumer information.
How is your offer actually carried out?
Now comes the assessment, which is particularly important for educational programs.
Don't just list the modules on your sales page. Document how participants can actually use the product:
- Which pieces of content are pre-produced?
- Which events will take place in person?
- Are live sessions recorded?
- Can participants access recordings later?
- Can they ask questions?
- Where can they ask questions?
- Do you receive personalized or general feedback?
- Are assignments submitted or discussed?
- Are there any tests, assessments, or other ways to evaluate learning?
- Is there a community?
- How long is access to content and support available?
- Which of these are guaranteed, and which are optional?
This check is especially worthwhile if your course business has grown over time. Perhaps your offering started out as a self-paced course. Later, you added a monthly Q&A call, then a community, and eventually began recording all the calls for your participants.
From a marketing perspective, this looks like a standard product improvement.
Legally, however, this may result in a change to the offer that must be reviewed.
Take stock of what you have to offer
Before you continue, you should therefore enter all the details about your product on a single page:
Exam Question | Your Offer |
Who can buy? | Consumer / Business / Both |
What is taught? | Knowledge, Skills, Consulting, Other Services |
Which pieces of content are pre-produced? | Videos, audio files, PDFs, templates, etc. |
What's happening live? | Classes, Q&A, coaching, consulting, etc. |
Is live content recorded? | yes / no / somewhat |
Can participants ask questions? | Where and to what extent? |
Is there individual feedback? | Yes / No / For which services? |
Are there any assignments or quizzes? | yes / no |
Is there a community? | Function and Support |
How long does the benefit last? | Fixed duration / ongoing |
How long is content access valid? | temporary / permanent |
How do I pay? | one-time / installment / recurring |
Which countries do you sell to? | Destination Countries |
Only this assessment lays the groundwork for answering this question meaningfully.
And when it comes to online courses, coaching sessions, and mentoring programs, there’s one thing that’s especially important to check before you tackle the rest of the sales process:
Does your specific program fall under the Distance Education Protection Act, and do you need ZFU accreditation for it?
FernUSG and ZFU: Check your approval status before launching
If your offering provides knowledge or skills in exchange for payment, you must clarify the issues related to the Distance Learning Protection Act (FernUSG) before making a sale. If your program falls under the Distance Learning Protection Act, the distance learning course generally requires ZFU accreditation. If this accreditation is missing, the contract is void under Section 7 of the FernUSG, which may give rise to claims for reimbursement in the event of a dispute.
- Section 1 of the FernUSG lists three characteristics: the transfer of knowledge or skills for a fee on a contractual basis, the predominant physical separation between the instructor and the learner, and the monitoring of learning progress. This sounds straightforward, but in practice it is rarely clear-cut. Above all, the commonly used rules of thumb do not hold true:
- “I only sell B2B.” In its ruling of June 12, 2025 (Case No. III ZR 109/24), the Federal Court of Justice (BGH) clarified that the Distance Selling Act (FernUSG) may also apply to contracts with businesses.
- “My sessions are live.” What matters is not the number of live sessions, but how the required knowledge transfer is actually delivered throughout the entire program. Recordings that gradually become a permanent part of the media library can alter this assessment.
- “I don’t test anything at all.” Assessing learning progress means more than just tests and homework. Even a formal opportunity to ask questions with individual feedback can be valuable.
- “That’s coaching, not knowledge transfer.” Individual counseling on a specific case is structurally different from a standard program in which all participants go through the same modules. With many programs, the truth lies somewhere in between.
Conversely, the same applies: Not every digital educational offering is automatically distance learning. Whether your program falls into this category depends on its specific value proposition, not on the label on the sales page.
That's exactly where things get confusing in practice, because hardly any program fits neatly into a single category. Most programs are a mix of self-paced content, live sessions, feedback, and community interaction.
In the video, we’ll take a look at how you can identify these specific characteristics in your own program and where providers most often include themselves in the licensing requirement.
Here you can check for free whether your course might be subject to ZFU requirements.
Before the sale, clarify who is selling and who is assuming which responsibilities
Once you've figured out what you're offering, the next question is:
Who actually sells it to the customer?
Especially for platforms that use a reseller or merchant-of-record model, this is not just a technical decision.
Among other things, it affects:
- who is the buyer's contractual partner
- who is listed on the invoice
- who receives payments
- anyone who assumes certain tax obligations
- and which responsibilities will continue to fall to you as the product provider
Sell under your own name or through a reseller?
In a traditional sale in your own name, your company enters into the contract directly with the buyer.
You decide what to offer, sell it, and act as your own salesperson.
Accordingly, you'll also need to organize the related tax and administrative processes for your specific setup.
In a reseller or merchant-of-record model , however, a company other than the seller acts as the point of contact for the end customer.
At ablefy, this currently means: In the reseller model, the ablefy subsidiary acts as the seller. According to ablefy, it handles, among other things, payment collection, sales tax calculation, invoicing, OSS reporting, and debt collection. In the standard seller model, on the other hand, you sell in your own name.
This can significantly reduce operational complexity, especially when it comes to many international sales.
But this can quickly lead to a dangerous misunderstanding:
A reseller does not automatically assume all legal responsibility related to your product.
What the reseller model handles and what you're responsible for
The most sensible distinction is this:
Selling in One's Own Name | reseller model | |
The buyer's contracting party | you | Reseller |
Direct Debit | About your sales setup | Reseller |
Invoice to End Customers | on your behalf | Reseller |
Sales Tax Processing | for you to organize | in the ablefy model, through resellers |
OSS Announcements | if applicable, you should organize this | in the ablefy model, through resellers |
Dunning | for you to organize | in the ablefy model, through resellers |
Course Concept | you | you |
FernUSG/ZFU Review of the Proposal | You have to clear them up | You still have to sort it out |
Rights to Course Content | you | you |
The Truth Behind Your Marketing Claims | you | you |
Data Protection in Your Own Tools and Processes | you | you |
Ablefy currently provides a detailed description of its operational reseller services.
The second part of the table is just as important.
If your course cannot be sold without the required ZFU approval, having another party issue the invoice will not solve this problem.
If you use an image without sufficient usage rights, the reseller won't solve that problem either.
And if you use Meta Pixel, webinar software, email marketing, or an external community outside of the sales platform, you must continue to consider these data processes separately.
Sort out your taxes before you make your first international sale
When it comes to digital offerings in particular, sales tax quickly becomes more complex as soon as buyers from multiple countries are involved.
The appropriate treatment may depend, among other things, on:
- what exactly you're selling
- whether your customer is a consumer or a business
- where your customer is located
- and which sales model you use
For certain cross-border B2C sales within the EU, there is the one-stop-shop procedure, which allows for the centralized reporting and payment of value-added tax.
However, that does not mean that every online coaching session or online course is automatically treated the same way for tax purposes.
If you're selling internationally under your own name, you should consult with your tax advisor before the launch to clarify how your specific products will be treated and what registration or reporting requirements apply.
Under the ablefy reseller model, the reseller is currently responsible for calculating taxes, issuing invoices, and filing OSS reports for its sales.
Think on three levels
For your launch, you should therefore clearly separate three things from one another:
- Your Product
What is being sold, and what legal rules apply to this service?
- Your Sales Model
Who enters into the contract with the buyer, and who is responsible for which sales and tax processes?
- Your Own Business Stack
What other website, tracking, email, webinar, community, and support processes do you manage yourself?
Only once these three levels are clear can you structure your sales page and checkout process in a way that accurately reflects the right company, the right contract model, and the right terms and conditions.
Handle Cancellations, Effective Dates, and Terminations by Product Type
The first question isn't what you're selling, but to whom. The statutory right of withdrawal for distance contracts is primarily a consumer protection right. When a consumer makes a purchase, the second question arises: What kind of service are they receiving?
This is because digital content and services are subject to different rules. In the case of a self-study course that is activated immediately, the right of withdrawal may expire prematurely—but according to Section 356 of the German Civil Code (BGB), this requires, among other things, the consumer’s express consent to the premature commencement of the service and confirmation that the consumer is aware of the consequences for their right of withdrawal. Mere access to the course area is not sufficient. In the case of a twelve-week coaching program, this does not apply anyway: the fact that the first call has taken place does not terminate the right of withdrawal. And most modern programs are hybrid forms of both, in which a one-size-fits-all formula at checkout is often insufficient.
On top of that, there’s another aspect that many people overlook: If your offer falls under the FernUSG, specific contractual rules apply. Section 5 of the FernUSG grants participants their own right to terminate the contract under ordinary circumstances, which you cannot waive through contractual negotiation.
Therefore, make sure to keep these three terms clearly distinct, even internally within Support:
- Cancellation — The customer exercises a statutory right under the applicable cancellation policy.
- Termination — an ongoing contractual relationship is terminated effective immediately.
- Refund or money-back guarantee — a voluntary commitment on your part that may go beyond statutory rights but never replaces them.
If a customer writes, “I want to cancel,” your team needs to know which of the three scenarios applies—because the consequences for payment, billing, and access differ in each case.
GDPR: Process data in a traceable manner throughout the entire sales and learning process
Data protection is often reduced to two things: cookie banners and privacy policies. For an online course, that’s not enough, because data flows through the entire sales and learning process:
Sales Page → Tracking → Lead Magnet → Email → Checkout → Payment Provider → Course Platform → Webinar → Community → Support
If you only review your website, you’ll only see the beginning of the journey. The first step, therefore, is to follow the same path as a customer and document, at each stage, which data flows where. This overview serves as the foundation for subsequently reviewing legal bases, privacy notices, and contracts with service providers in a meaningful way.
Three areas in particular tend to cause problems:
Tracking is not the same as technically necessary processing. Section 25 of the TDDDG generally requires consent for storing or retrieving information on the end device, with a narrow exception for absolutely necessary processes. A technically necessary step in the checkout process is different from a meta pixel used for advertising purposes. It’s also crucial that your consent banner actually controls the technical reality: If a visitor clicks “Decline” but the pixel has already been loaded, even the best banner text won’t help you.
The checkout email does not constitute consent to receive newsletters. Section 7 of the German Unfair Competition Act (UWG) generally requires consent for advertising via email; there is a limited exception for existing customers, subject to several conditions. Therefore, make a clear distinction between contractual communications (order confirmations, invoices, login credentials) and marketing communications (newsletters, launch emails, advertisements for other products). For every email address in your system, you should know why it’s there and what you’re permitted to use it for.
Recordings are more sensitive than the rest of your funnel. During a coaching call, video, audio, chat messages, company figures, and sometimes even health-related or personal information are captured. Therefore, it’s important to clarify not only that the call will be recorded, but also who will be visible, who will have access to the recording later, how long it will be stored, and what will happen to participants who do not want to be recorded.
Use and protect content with clearly defined rights
Your online course probably doesn't consist entirely of material that you created yourself from scratch.
You might want to try:
- Stock Photos
- Music
- Screenshots
- Third-party studies or graphics
- Templates
- Guest Posts
- Freelancer Designs
- Customer Testimonials
- Recordings from Live Calls
For each of these components, you need to be able to answer a simple question:
May I use this content exactly as I use it in my business?
Just because you bought it doesn't automatically mean you can use it freely
Let's say you buy a presentation template or a stock photo.
This will give you access to this file for now.
However, the specific uses you are actually permitted to make of it depend on the rights of use granted or the license.
So don't just check:
"Did I pay for that?"
Rather:
- May I use this asset for commercial purposes?
- Can I use it in Ads?
- Can I use it in my paid course?
- Can I change it?
- Can I share the file with customers myself?
- Will my customers be allowed to use them for commercial purposes afterward?
This last point is especially important when it comes to templates and downloads.
There's a big difference between simply showing a design in a video and sharing the original file with 2,000 participants.
Clarify usage rights with freelancers and guest experts
The same applies to content that others create for you.
A videographer will edit your course videos.
A designer creates a workbook.
An expert is recording a guest segment.
A copywriter is writing a guide.
Just because you paid for it to be created doesn't mean you should automatically assume that all future use is covered.
In particular, ask:
- Are you allowed to use the material on a permanent basis?
- Are you allowed to edit it?
- Are you allowed to use this to create ads or social media content?
- Are you allowed to reuse it in other products?
- Are you allowed to resell it after a relaunch?
These questions often don't become relevant until a product grows in size.
But that's exactly when you don't want to find out that a core module was only approved for a one-time launch.
Also specify what your customers are allowed to do with your material
Rights work both ways.
When a customer buys your product, you should specify what uses are included.
For example:
Is he allowed to:
- Download PDFs?
- Print them out?
- Use templates for your own business?
- Give the materials to his team?
- Share login information?
- Download videos?
- Use excerpts in his own course?
- Resell your templates?
Here's an example:
You're selling a Canva template that coaches can use to structure their own sales page.
Of course, the buyer should be able to use the template for their business.
However, that does not automatically mean that he is then allowed to sell the template himself as his own product.
The more your product resembles reusable assets, the more important clear usage rules become.
Get the proper approval for testimonials
Enthusiastic customer feedback quickly finds its way to the marketing department.
Take a screenshot, write your name next to it, and you're done.
This is not how you should work.
Because the question isn't just:
"Did the customer write this sentence?"
Rather:
"May I use it publicly in exactly this form?"
The following may be relevant:
- full name
- Photo
- The company
- Revenue Figures
- Screenshot of a private message
- Video
- personal story
A customer may consent to the publication of their first name but still object to their private WhatsApp screenshot appearing in a Meta ad.
Therefore, clarify as specifically as possible which statement you are allowed to use where.
Treat call recordings like content
When you record a group call and save it permanently in your course, a live session becomes a content asset.
Perhaps a participant there will say:
- internal financial figures
- A Personal Story
- Customer Data
- health information
- his specific strategy
If the recording is then stored in your library for new participants, the context has changed significantly.
So make sure to clarify the following in advance:
- that it is being recorded
- who is granted access
- how long the recording will remain available
- whether participant fees are included
- and whether excerpts may be used later for other purposes
AI does not change the fundamental question
Even with AI-generated content, you shouldn't automatically assume that:
"AI created it, so I can do whatever I want with it."
In particular, check the following:
- what material you upload to the tool yourself
- whether you are eligible
- What terms of use apply to the results generated?
- whether any identifiable third-party rights might be affected
- and whether the content is factually accurate
AI can speed up your production.
However, it does not replace the question that should be asked for every asset:
Where does this content come from, and what rights do I need to use it exactly as shown?
Check the accessibility of the sales process and learning resources
The Act to Strengthen Accessibility has been in effect for certain products and services since June 28, 2025. Since then, the statement “All online courses must now be accessible” has been circulating in the online business world. That’s not entirely true.
The main misconception lies in the question itself. Instead of asking, “Is my online course subject to accessibility requirements?” you need to consider two things separately: the sales process and the learning content. The Federal Agency for Accessibility (BFSG) makes a clear distinction here. An interactive learning offering isn’t subject to the BFSG simply because it takes place digitally. Online sales through your website, on the other hand, may be considered a service in electronic commerce—that is, navigation, forms, authentication, payment functions, and the usability of your checkout process.
Two filters determine whether this path applies to you at all:
- Do consumers shop with you? The BFSG’s e-commerce rules pertain to the conclusion of consumer contracts. A purely B2B offering may be assessed differently than a publicly accessible checkout.
- Are you a microenterprise? Section 3(3) of the BFSG exempts micro-enterprises that provide services from the requirements—generally those with fewer than ten employees, plus a revenue or total assets threshold. However, this can quickly lead to a false generalization: The exception applies to services, not automatically to your entire business. If you also offer products that are accounted for separately, each must be assessed individually.
And regardless of the legal requirement, it’s worth making a clear distinction in your communication. Captions, transcripts, sufficient contrast, and keyboard accessibility can make your product accessible to more people—that’s a sound product decision. “I’m required to do this by law” is a different statement and requires a solid legal basis.
Selling internationally means more than just adding another currency
Digital products are inherently global in nature.
You create the course once, and in theory, someone in Austria, France, Canada, or Australia could buy it tomorrow.
Technically, that's easy.
From a legal and tax perspective, it is not automatically the same transaction.
Make a conscious decision about which countries you will actively target
It makes a difference whether a single customer from another country happens to stumble upon your German sales page or whether you're actively targeting a market.
For example, by:
- Ads in the Target Country
- a translated website
- local currencies
- Country-specific sales pages
- local influencers
- Targeted SEO
- explicitly advertised international availability
Particularly in the case of consumer contracts within the EU, mandatory protective provisions of the country in which the consumer has his or her habitual residence may apply if you direct your business activities toward that country.
A choice of law provision in your terms and conditions cannot, under the conditions set forth in Article 6 of the Rome I Regulation, simply deprive the consumer of mandatory consumer protections that would otherwise apply regardless of the choice of law.
That is why a sentence like
"German law applies exclusively."
not every international issue by default.
Sales tax doesn't just depend on the state
From a tax perspective, you shouldn't just set the same tax rate for every order.
The following, among other things, may be relevant:
- Your company's headquarters
- Customer's Country
- Consumer or Business Owner
- Type of Service
- Vendor Model
A digitally delivered product provided automatically may be treated differently for tax purposes than a consulting service provided on an individual basis.
For certain cross-border B2C sales within the EU, there is the one-stop-shop procedure, which allows for the centralized reporting of the corresponding sales tax.
[TAX PROFESSIONAL EXAM]
If you sell in multiple countries under your own name, you should therefore clarify how your specific products are classified for tax purposes.
According to the latest product information, under the ablefy reseller model, the reseller company handles, among other things, tax calculations, invoicing, and OSS reports for its sales.
Don't check B2B based solely on the "Company" field
If your tax treatment depends on whether an EU customer is a business owner, you’ll also need a robust process for handling this.
A filled-in field
"Company"
is not automatically the same as certified self-employed status.
Depending on the business, a sales tax identification number, for example, may be relevant.
That's why this should also be part of your checkout and tax strategy before you systematically expand your international B2B sales.
Don't forget about your data, either
Internationalization doesn't just affect your customers, either.
Your customers may be based in Germany, but their data is processed using several international tools.
Or you can expand your offerings to a new market and use different payment, webinar, or marketing providers there.
The GDPR sets forth specific requirements for the transfer of personal data to countries outside the EU/EEA.
That's why, when expanding internationally, you should lay out two cards side by side:
Where are my customers located?
and
Where does your data go?
Consciously open up new markets
Therefore, the more logical sequence is not:
Enable currency → Start ads → Check later to see what applies.
Rather:
- Select a destination country.
- Determine whether you are targeting consumers, businesses, or both.
- Classify contract and consumer law.
- Clarify the control logic.
- Check data flows.
- Customize checkout and communication.
- Only then should you scale actively.
You don't have to conduct a legal review of every theoretically possible buyer worldwide in advance.
But as soon as you you specifically target, your legal and tax structure should evolve accordingly.
Frequently Asked Questions About Online Courses and the Law
Does every online course require ZFU accreditation?
No.
What matters is not whether you call your product an “online course,” but whether it meets the criteria for distance learning as defined in § 1 of the FernUSG.
This particularly concerns the paid teaching of knowledge or skills, the nature of the physical or temporal separation, and the possible assessment of learning outcomes.
A self-paced course without professional guidance may therefore be evaluated differently than the same product that includes Q&A sessions, individualized feedback, and regular review of assignments.
For hybrid models, you should review the specific offer rather than relying on a single rule of thumb.
Does the FernUSG also apply to B2B coaching sessions?
It may be true.
In 2025, the Federal Court of Justice (BGH) clarified that the applicability of the Distance Selling Act (FernUSG) is not precluded solely by the fact that the party to the contract is a business. In principle, B2B contracts may also fall under its scope.
However, that does not mean that all B2B coaching is automatically distance learning.
The other legal requirements must also be met in that case.
"I only sell to business owners" is therefore not an automatic ground for exclusion from the ZFU.
Can I exclude the right of withdrawal if my course is activated immediately?
Not across the board.
For digital content not provided on a physical medium, the right of withdrawal may expire prematurely upon the commencement of contract performance under certain conditions.
To this end, the law requires, among other things, that the consumer provide explicit statements to that effect.
Different rules apply to services.
That is why a 12-week coaching program with immediate access to a video library should not be treated the same way—with the same standard checkbox—as a download-only product.
Am I automatically legally protected under a reseller model?
No.
Under the ablefy reseller model, the reseller company currently handles, among other things, payment collection, sales tax calculation, invoicing, OSS reporting, and the collection process.
This takes operational tasks off your hands.
However, it does not automatically answer:
- whether your offer falls under the FernUSG
- whether your marketing claims are permissible
- whether you own the rights to all course content
- or whether your own tracking, webinar, and community processes are set up in compliance with data protection laws
The reseller handles parts of the sales process. You still need to review the legal terms of your specific offer.
