Authors: Andri Jürgensen, Rechtsanwalt, Kiel and Hartwin Räuchle, Steuerberater (The basics of VAT in Germany) and Sonja Laaser (all further texts)
Disclaimer: The authors and the editorial team shall not be liable for the completeness of the published information nor its suitability for use and shall not be responsible for ensuring that it duly reflects the interests of any specific user. Both parties shall also not be liable for the currency of the content.
We expressly point out that the information provided can only serve as a starting point for a final draft in a specific case of use and is intended to be used for the purposes of orientation and inspiration. Its use cannot be considered an equal substitute for expert legal advice under any circumstances.
When artists and creative professionals work internationally, they are faced with the question of which activities require them to pay value added tax in which country. Those who invite, commission and collaborate with artists (e.g., organisers, other artists, customers, clients) also often have to deal with questions concerning the payment of value added tax:
Does the reverse-charge procedure apply? Does it make a difference whether a work of art is delivered to a country inside or outside the EU? Does a small business owner (Kleinunternehmer) who hires a dancer from abroad have to pay value added tax? Under what conditions are performances by musicians from abroad exempt from value added tax? Does it make a difference whether an artist from Germany sells a painting to a private individual or a gallery abroad? When should a value added tax identification number (VAT ID) be indicated on the invoice?