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Withholding Tax in Germany

Which earnings are subject to withholding tax?

Germany claims right of taxation on the following types of earnings:

earnings of self-employed persons not resident in Germany (e.g. salary paid to artists, performers, etc.);

earnings of regularly employed persons who are not resident in Germany;

earnings of commercial enterprises that are not resident in Germany that they obtained through services of an artistic,

athletic, entertainment-related or similar activity that they pursued in Germany (e.g. earnings from tour promoters, production companies);

earnings from licensing and copyrights (film rights, music rights, patent rights, etc.).



Not subject to this taxation are:

compensation for creative artists;

compensation for the use of moveable objects (to the extent that it is not directly paid to the artist/production company).
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