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.