ACTORS MAY BE EXEMPT FROM SALES TAX IN ACCORDANCE WITH § 4 No. 20 a UStG!
![](https://cox-legal.de/wp-content/uploads/2023/06/Picture-12.jpg)
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 […]