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Withholding Tax in Germany

The limit on exemptions

If the earnings per performance do not exceed 250 Euros, the party owing compensation does not need to withhold tax. Strictly speaking, according to the wording of the law, the tax rates apply per artist per performance. If creditors of the compensation for a single performance are several persons, the mitigation rule applies for each person to the compensation paid to each one. The total compensation is to be distributed per person to the extent that no other standard of distribution was arranged.

 

 


   
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