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Withholding Tax in Germany

Basis for taxation

The full amount of earnings (gross earnings) is subject to withholding tax. Only travel costs that are assumed by the promoter or are reimbursed to the artist/ production company are not included in the earnings insofar as they do not exceed the actual costs for travel and lodgings. Costs for board are only excluded from the basis for calculation if the expense does not exceed the narrow limits provided under German income tax law.

 

 

   
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