Foreign Artists, athletes, authors

and their organisers have special tax obligations. If the persons involved are not unrestrictedly subject to tax, a tax deduction must be withheld and transferred to the competent German tax authority. The following earnings are subject to a special tax withdrawal: Fees for Performing or utilising an activity as artist, professional athlete, writer, journalist or press photographer, including fees for artistic, athletic or similar performances. Fees for the use of movable objects or for the surrender of the utilisation or the right to utilisation of copyrights, industrial trademark rights and the so-called know-how. Supervisory board fees Organisers are liable for tax withdrawals that were unlawfully omitted. We support you in discharging your obligations and represent you vis-a-vis finance authorities and courts. Professional fees can often be optimised for the recipients if you make use of the right of choice in your tax assessment.
© 2020 martini + schleicher Steuerberatungsgesellschaft mbH & Co. KG | Tax Consultants in Berlin Adlershof
Tax Consulting and partner in company management

Further Information on International Tax Law

Foreign Artists, athletes, authors

and their organisers have special tax obligations. If the persons involved are not unrestrictedly subject to tax, a tax deduction must be withheld and transferred to the competent German tax authority. The following earnings are subject to a special tax withdrawal: Fees for Performing or utilising an activity as artist, professional athlete, writer, journalist or press photographer, including fees for artistic, athletic or similar performances. Fees for the use of movable objects or for the surrender of the utilisation or the right to utilisation of copyrights, industrial trademark rights and the so-called know- how. Supervisory board fees Organisers are liable for tax withdrawals that were unlawfully omitted. We support you in discharging your obligations and represent you vis-a-vis finance authorities and courts. Professional fees can often be optimised for the recipients if you make use of the right of choice in your tax assessment.
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© 2020 martini + schleicher Steuerberatungsgesellschaft mbH & Co. KG | Steuerberater | Tax Consultants in Berlin Adlershof |