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Withholding Tax in Germany
Which earnings are subject to withholding tax?
Germany claims right of taxation on the following types of earnings:
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earnings of self-employed persons not resident in Germany (e.g. salary paid to artists, performers, etc.);
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earnings of regularly employed persons who are not resident in Germany;
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earnings of commercial enterprises that are not resident in Germany that they obtained through services of an artistic,
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athletic, entertainment-related or similar activity that they pursued in Germany (e.g. earnings from tour promoters, production companies);
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earnings from licensing and copyrights (film rights, music rights, patent rights, etc.). |
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Not subject to this taxation are:
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compensation for creative artists;
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compensation for the use of moveable objects (to the extent that it is not directly paid to the artist/production company). |
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