07-04-2009 / No exemption certificate needed anymore for non-artists and –sportsmen in Germany

A major obstacle for working in Germany was always that self-employed non-artists needed to apply for an exemption certificate to avoid German withholding tax. This was the case for directors, stage designers, choreographers, sound technicians and others. Many forgot this application and had to apply for a tax refund after the year, first at the Bundesamt für Finanzen (BfF), later at the Bundeszentralamt für Steuern (BZSt). Without tax certificate or refund double taxation would be the result, because the residence state did not allow a foreign tax credit.

This is not necessary anymore as of 1 January 2009. Non-artists do not have to apply for a exemption certificate anymore, but their invoice can be paid out gross. See point 4 of the attached explanation of the 2009 German changes and the confirmation in the e-mail of Barbara Müller (BZSt).

Foreign artists and sportsmen are not helped by this change, because they still fall under the German artist withholding tax rules, although these have been eased as of 1 january 2009. And also employees do not qualify for the exemption, because they also fall under the German tax rules.

Categorie: Nederlandse artiesten in het buitenland

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