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Identification
Definition:

Relevance: Transport and customs

Term used in customs administration. The identification procedure is used to identify the goods in the context of the returned goods procedure. If goods are used temporarily abroad, their identity is recorded in the form of an identification document before transport (Information sheet INF 3) which allows them to be identified again upon re-import into the country of origin. This allows the collection of import duties to be avoided.

Source: touring artists Transport and customs, edited and translated

Import duties
Definition:

Relevance: Transport and customs

Import duties are duties payable upon the importation of goods into the customs territory of a country or into the EU from a third country. They consist of customs duties, import VAT (EUSt) and other consumption taxes where applicable.

Source: editorial team, Wikipedia, edited and translated

Import VAT
Definition:

Relevance: Transport and customs

Import VAT (EUSt) is a consumption tax and import duty as defined in customs legislation - in Germany this is the VAT Act (§ 21 UStG). It is levied on the import of goods from third countries into the respective country and managed by the customs authorities of the respective nation states. This taxation of imports prevents imported goods from reaching the final consumer free of VAT. The tax rate corresponds to the VAT rates of the individual nation states and is charged on the basis of the customs value of the goods.

Source: www.zoll.de, edited and translated

Information sheet INF 3
Definition:

Relevance: Transport and customs

Information sheet INF 3 is a document issued by the customs administration and serves as an identification document for the returned goods procedure (see Identification document). Information sheet INF 3 is issued prior to departure at each customs office, usually upon presentation of those goods intended for later reimportation.

Source: Federal Ministry of Finance, edited and translated

Input tax deduction
Definition:

Relevance: Taxes Value added tax

Both private individuals and business owners pay VAT when buying goods and services. Business owners can claim a refund of the VAT (input tax) paid on purchases for their businesses from the tax office in the form of an input tax deduction. The refund can be claimed on the advance VAT return or the annual VAT return subject to the requirement that the business owner includes VAT on his/her invoices and is entitled to deduct input tax.

Source: Federal Ministry for Economic Affairs and Energy, edited and translated

Insurance policy
Definition:

Relevance: Insurances

An insurance policy, also referred to as a certificate of insurance, is a document that proves that an insurance contract is in place between an insurer and an insured person. The policy is equivalent to a contractual document: it contains contractual agreements, including the sum insured and information on specific risks, terms and conditions, etc..

Source: Wikipedia, edited and translated

Insurance premium
Definition:

Relevance: Insurances

The insurance premium is a term used in the German Insurance Contract Act (VVG). It refers to the amount an insured party pays for insurance coverage.

Source: Wikipedia, edited and translated

International Association of Art Certficate for the Customs Authorities
Definition:

Relevance: Transport and customs

The “Free Flow of Works by Living Artists” customs certificate of the International Association of Art (IAA) refers to the UNESCO Florence Agreement, adopted in 1950 and expanded to include audiovisual materials in 1982, and pertains to the free transport of works of art by living artists in the signatory countries. It can be understood as a recommendation and may be useful as an accompanying document upon import. The Internationale Gesellschaft der Bildenden Künste (IGBK) provides it to German-based visual artists free of charge. A simplified customs procedure is also in place for the temporary use of works of art in exhibitions (see ATA Carnet).

Source: IGBK, edited and translated

International daily allowance
Definition:

Relevance: Taxes > Income tax Travel expenses / Förderung und Residenzen Bundesreiskostengesetz - Know-How

The international daily allowance, also called a “per diem,” is a fixed-rate reimbursement of additional expenses for meals (food and drink) incurred on business trips to other countries. The amount of an international per diem depends on the length of travel (days and hours) and the country visited. The amounts of the applicable international per diems are regularly updated by the German Federal Ministry of the Interior.
The international daily allowance is part of the international travel expenses allowance under the German Federal Travel Expenses Act (BRKG) and may thus be billed as travel expenses in the respective amount by publicly funded artists. Self-employed artists may deduct international per diems and other travel expenses from their taxes as business expenses.

Different amounts apply for domestic travel (see Per diems).

Source: Andreas Reich (2012): BRKG, § 4 (5), Sentence 1 Point 5 EStG, translated

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