A curse and an obstacle in daily cultural work?
The seminar is aimed at event organizers, agencies and artists on the topic: Basics and information on the reverse charge procedure for remuneration to artists not resident in Germany. The party liable for payment (organizer, producer or GbR) is liable under tax law for the payment of the artists’ VAT.
Half-knowledge as well as incorrect and contradictory information often cause confusion and ambiguity in the application of cultural work. The calculation and assessment bases for VAT as well as the interplay between the reverse charge procedure, the small business rule and the exemption under Section 4 No. 20a UStG are important for contract design and correct invoicing in an international context. With examples from practice, for practice, the seminar aims to convey a uniform level of knowledge as a basis for action.
