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Foreign artists, athletes, authors

and their organisers have special tax obligations. If the persons involved are not unrestrictedly subject to tax, a tax deduction must be withheld and transferred to the competent German tax authority.

The following earnings are subject to a special tax withdrawal:
Fees for

• Performing or utilising an activity as artist, professional athlete, writer, journalist or press photographer, including fees for artistic, athletic or similar performances.
• Fees for the use of movable objects or for the surrender of the utilisation or the right to utilisation of copyrights, industrial trademark rights and the so-called know-how.
• Supervisory board fees

Organisers are liable for tax withdrawals that were unlawfully omitted.

We support you in discharging your obligations and represent you vis-a-vis finance authorities and courts.

Professional fees can often be optimised for the recipients if you make use of the right of choice in your tax assessment.

• Tax consulting
• International Tax Law
• Investing and working
  in Germany (inbound)
• Foreign artists,
  athletes, authors
• Investing abroad
  (outbound)
• Posting of employees
• Accounting
• Digital accounting
• Business management
• Entrepreneurs
• Succession planning
• Sample assessments
• Fees