Contracts - working (in Germany)

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Self-employed workers in Germany
Working in Germany as an employee
Access to the German labour market for non-EU nationals
Types of contracts in Germany

The most important points

There is no legal status of ‘artist’ in Germany. Some artists are employed (e.g., as actors in a theatre), while others are self-employed (e.g., as freelance artists). They are also often hybrid workers, having a part-time job supplemented by self-employment. Non-EU nationals often have limited access to the labour market, so hybrid work is often not possible.
There is no freedom of choice. The law and the actual performance of the work determine whether a job must be carried out as employment (keyword: "pseudo-self-employment"). The German pension insurance regularly detects infringements.
These rules also apply to artists from abroad - even if their stay is only temporary.
In the case of self-employment, a distinction is made between freelance work (freiberuflich) and business/trade-style activities (Gewerbe). In addition to registering with the tax office, a business/trade must also be registered with the trade office (Gewerbeamt).
The work status also determines the type of contract that can be concluded. There are also further subcategories of contracts for self-employed services.

The employment status of artists, creatives and persons engaged in the cultural sector may vary by country. When it comes to international work, both individuals and any organizers who invite persons engaged in the cultural sector from abroad will quickly find themselves confronted with questions about the legal status. This is because the respective status is used to derive information about the right to social benefits, as well as answers to questions regarding work permits, compensation, taxes, etc.

There are different types of contracts for the various employment relationships in the cultural sector. Especially when the contracting parties engaging in collaborations, live performances, joint projects, sales, etc. are based in different countries, several points must be considered.

A theatre ensemble based in Germany is doing a tour of Portugal and France with five of its employed dancers. The self-employed stage designer also travels with them. How are the workers remunerated? Do the performances abroad affect the compensation of the dancers and the stage designer?

An eight-member band with musicians of various nationalities, organised as a private partnership (GbR) based in Germany and consisting of independent artists, is going on a European tour. What must the booking agency stipulate in contractual terms? How are the fees paid to artists for performances in Poland, Italy, Spain, and Norway? Who pays for and books hotels and travel? What about the merchandising revenue at the concerts?

Legal bases

Artists' Decree, BMF letter dated 5 October 1990 (BStBl I page 638) (in German) Link
BMF Official Wage Tax Handbook, Taxation of artists (in German) Link
Status determination procedure: Section 7a (1) sentence 1 SGB IV (in German) Link
German Pension Insurance: Status determination catalogue for persons working in the theatre, orchestra, radio and television, film and television production sectors (in German) Link

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