25.03.2024 Withholding tax on income of foreign artists performing in G ... In a recent ruling, the Supreme Tax Court has commented on the tax treatment of fees paid to artists with limited tax liability for their performances in Germany. A key criterion for tax deduction at source is the intention to make a profit and the commercial objective of the performances in Germany. Categories: Supreme Tax Court casesKeywords: foreign artist, limited taxpayer
04.04.2013 Income tax of foreign artists The finance ministry has revised the lump sum rules for the taxation of foreign artists, basing them on a tax rate of 20%. Categories: Official PronouncementsKeywords: foreign artist, lump sum, flat rate
