Autor Einkommensteuer: Andri Jürgensen, Rechtsanwalt, Kiel
Autoren Umsatzsteuer: Andri Jürgensen, Rechtsanwalt, Kiel und Hartwin Räuchle, Steuerberater
Taxes – both income tax and value added tax – cross the paths of all artists working internationally. One must consider complex but clearly differentiated regulations and procedures.
A director living in the UK receives €8000 for a production in Germany. The income tax must be paid to the British tax authorities. If, however, an actor/actress living in the UK is hired for this production, his/her payment is taxable in Germany. (see "Ausländersteuer"/foreigner tax)
A visual artist in Germany who is subject to value added tax sells a painting to a private individual in Denmark. The value added tax of 7 percent is incurred in Germany. If the buyer is a business, however, the value added tax must be paid in Denmark. (see VAT on foreign transactions)