Income tax

Example:
A painter living in the UK creates works during a stay in Germany and later sells them in a German gallery. Where is the income tax incurred?

Although the artist has created the works in Germany and generates revenue in Germany, double taxation with the United Kingdom applies. Accordingly, income from independent, artistic activities resulting in tangible works are taxable in the country of residence, i.e. the UK in this case. The regulations are different for independent performances. 

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