Transactions to Germany
An artist sells and delivers a painting from Denmark to a private individual in Germany.
A dancer based in Italy signs a contract with a company based in Germany to perform in Germany.
An author who lives in China grants a theatre in Germany the rights of use to a play.
- In which cases does the reverse-charge procedure apply?
- Does it make a difference whether a work of art is delivered from a country inside or outside the EU to Germany?
- 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 based abroad sells a painting to a private individual or a gallery in Germany?
- When should a value added tax identification number (VAT ID) be indicated on the invoice?
These and other questions will be answered in this section for the following services:
Deliveries of works
Artistic services
Rights of use
Information on deliveries or services from artists based in Germany to recipients based abroad can be found here.
Information on VAT on foreign transactions in cooperation with Sonja Laaser, Kanzlei Laaser, Berlin
Checklists
Steuertipps für Künstler (Bayerisches Staatsministerium der Finanzen)(only available in German)