Unbenanntes Dokument

Withholding Tax in Germany

The four options for taxation of earnings of foreign artists and production companies in Germany

❏ Max. Exemption:

  €250.00 gross per artist and show

❏ Gross Tax on Lump Sum:

  15.82 % of gross earnings.

The withholding tax is comprised of the tax withheld increased by an additional solidarity tax contribution added to the income tax in the amount 5.5 %.

To account for travel and lodging costs, see Basis for Taxation.

❏ Net Lump Sum Taxation:

(only applies to citizens of the EU or the EEA)

  (a) in the case of natural persons, 31.65% on the taxable revenue (earnings minus proven operating and advertising costs that are immediately financially associated with the service performed in Germany).
 

 

 


  The amount of tax is comprised of the tax withheld at 30%, increased by an additional solidarity tax contribution added to the income tax in the amount of 5.5 %.
  (b) In the case of corporations 15.82% (15% plus solidarity tax contribution)

❏ Application for Assessment:

  Taxation according to the usual progressive tax rate in Germany (earnings minus costs). An application for tax assessment in Germany must be submitted.
   
Unbenanntes Dokument
  Imprint