There are special tax regulations concerning artists and cultural institutions. The knowledge of these regulations could be of eminent importance already during contract negotiations or before any performance activities occur. I would be very happy to advise you on this matter and to support you in preparing the required applications and reporting:

• Income tax
  • Calculating and using permissible domestic tax deductions in accordance with § 50a of the German Income Tax Act [Einkommensteuergesetz (EStG)] on fees arising from performances and royalties arising from rights assigned
  • Support in applying for exemptions and tax refunds with the German Federal Central Tax Office (Bundeszentralamt für Steuern)
• Value added tax
  • Tax advice on shifting the tax liability to the recipient of the services of performing artists
  • Guiding certification proceedings in conjunction with VAT-exempt services for performing artists
• Support on reporting to the Artists’ Social Security Benefits Office (Künstlersozialkasse)
• Tax advice on sponsoring agreements and artistic performances abroad