All
poker games must have a stake on which taxes can be levied and at the moment the 1 cent buy-in is enough, which will definitely not be enough for the German state in the long run and they will also close this loophole. (As I know it )
It is also possible that Pokerstars will not continue to maintain the 1cent
freerolls if the numbers continue to drop!
The freerolls from Pokerstars like for the SM etc. are, to be honest, not real freerolls, because how lucky do you have to be to make it into the ticket ranks for the next round with 1K chips at the beginning?
That's why these supposed freerolls have a rebuy and an add-on and bring in money and therefore taxes.
As for the freerolls from CC and other providers, these are not direct
gambling providers and are not subject to gambling addiction law.
All of this is somehow related to the Home Games and maybe it's due to missing licenses, I guess.