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Künstlererlass (German Ordinance on Exemption for Artists)
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Relevance: Status of the artist and contracts Status of artists in Germany

The German Federal Ministry of Finance has introduced the Künstlererlass (German Ordinance on Exemption for Artists) (from 5 October 1990 (BStBI 1990 I)). It applies to artistic activities in theatres and orchestras, and on radio and television, and regulates the distinction between self-employment and employment as well as the related questions concerning the withholding of income tax.

Source: Das WDR-Dschungelbuch, Techniker Krankenkasse, edited and translated 

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