Taxes in Germany
with Felix Sodemann
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CONTENT
CONTENT
In this workshop we will dive deep into the world of taxation of performing artists in Germany. First, we will deal with status issues: When do artists have to be employed, when can they be self-employed? Then you will learn how income tax works for employees and self-employed, with a special focus on "hybrid" workers who regularly work in both statuses at the same time. For the self-employed, there is an overview of sales tax in Germany, including information on possible exemptions (such as the small business regulation). At the end, there is an outlook on what you need to know regarding international taxation when it comes to activities abroad.
The webinar was produced in 2023 and provides basic knowledge. Please note that there may be changes to specific dates or details. We will always endeavour to keep you as up to date as possible with any updates.
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EXERCISE
EXERCISE
- How do you get a tax number?
- What should be mentioned on every invoice: your tax number or your tax-id?
- Up to which turnover threshold can the “Kleinunternehmerregelung” (small entrepreneur rule) be used?
- Where do you apply, if you want to have a VAT-exemption for stage artists (§ 4 Nr. 20a UStG)?
- When is it mandatory to make a tax declaration: when working in employment, when working as a self-employed artist or when working in a hybrid form (both)?
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DOWNLOADS
DOWNLOADS
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FURTHER INFORMATION
FURTHER INFORMATION
How to fill the Fragebogen zur steuerlichen Erfassung (2022)
How to create an ELSTER account - All About Berlin
Freiberufler or Gewerbe: what's the difference? - All About Berlin
Kleinunternehmerregelung’ in Germany: To apply or not to apply, that is the question!
Lohnsteuerhilfeverein Vereinigte Lohnsteuerhilfe e.V. – Wir machen Ihre Einkommensteuererklärung
EStG - nichtamtliches Inhaltsverzeichnis
UStG - nichtamtliches Inhaltsverzeichnis
Steuerfreiheit von Stipendien | Steuern | Haufe
Tax Matters in Artistic Professions | Campus Freie Darstellende Künste
On the Move | Mobility Information Points
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