DO I OWN THE TITLE OF MY WORK?

The title of a work is determined in accordance with §§ 5 para. 1 and 3, 15 MarkenG. Work titles are names or special designations of printed works, cinematographic works, audio works, stage works or other comparable works. Comparable works can include computer programs, websites, events (sometimes also festivals), figures and podcasts. For a work […]

ACTORS MAY BE EXEMPT FROM SALES TAX IN ACCORDANCE WITH § 4 No. 20 a UStG!

Actors can be employees or entrepreneurs. However, VAT law provides for various exceptions. Gem. § Section 4 no. 20 a UStG stipulates that sales by certain public institutions that perform cultural tasks such as theaters, orchestras, etc. are exempt from VAT. Cultural authorities of the federal states can certify so-called similar institutions that they also […]

FURTHER CALCULATION OF TRAVEL EXPENSES FOR ARTISTS

Organizers often agree to cover the artists’ travel expenses. The question therefore arises as to how these travel expenses can be settled between the parties. Two variants can be considered: Re-invoicing of travel expenses as a fringe benefit The artist shall invoice the organizer for the main service (performance) and travel expenses. This re-invoicing of […]