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What does limited and unlimited tax liability mean? Where can I apply for an exemption certificate? The following overview provides answers to these and other tax-related questions.
Pursuant to Art. 50 of the German Income Tax Act, GVL must deduct a reduced tax rate of 15% plus 5.5% solidarity tax from all amounts to be paid out to artists living abroad. If you want to avoid being subject to such a tax deduction, we need you to send us the exemption certificate issued by the Federal Central Tax Office.
Those who neither have their residence nor their habitual abode in Germany are, for the purpose of their domestic income, subject to limited income tax liability pursuant to Art. 49 EStG (German Income Tax Act).
Those with a residence or habitual abode in Germany are subject to unlimited income tax liability pursuant to Art. 1 EStG (German Income Tax Act).
You must file an application for an exemption certificate directly with the Federal Central Tax Office. You can download the form from this link.
Please inform us of your turnover tax number or ID in writing and tell us when your liability to pay turnover tax started. We will arrange for any additional turnover tax payments.