Taxes
If you work in the independent performing arts, you may have questions about taxes. We will answer them in 5 different thematic areas: tax basics, VAT, cooperative partnerships, withholding tax under Section 50a of the German Income Tax Act [Einkommensteuergesetz (EStG)] and non-profit status.
The contents of this chapter on taxes are based on a background seminar of expert Jens Kesseler of IQ Steuerberatung in Leipzig, Germany. The text was prepared by Simon Hengel - Recht Klar Ausgedrückt and edited by the Campus team.
Basics
Information about tax basics
Cooperative partnerships
Information about cooperative partnerships
Non-profit purposes
Information about non-profit purposes
VAT
Information about VAT
Everything about:
- Assessment: liable for VAT or not?
- When is VAT charged?
- Small business entrepreneur provision
- Information required on invoices
- Place of performance for VAT purposes and reverse charges
- Exchanges of services, VAT and false grants
- VAT exemption for theatres (Section 4(20)(a) of the German VAT Act
- Tax relief for theatre performances with no VAT exemption certificate