The Resource Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009
Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009
Resource Information
The item Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Since January 2009 German taxation of foreign artistes, sportsmen, and service agencies has significantly changed. In principle, foreign natural or legal persons are still subject to limited tax liability in respect of the income they derive in Germany under the Income Tax Act (EStG), and the Corporation Tax Act (KStG). However, the legislator has limited and changed withholding taxation in paragraph 50a of the EStG. In this article, the author shows chances and risks for foreign persons - especially from Austria (EU Member state) and from Switzerland (non-EU Member state) - who derive income from the artistic, sporting, or entertaining activity they exercise in Germany. Performances subsidized by public funds from the sending state or from Germany are given special attention
- Language
- eng
- Label
- Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009
- Title
- Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009
- Language
- eng
- Summary
- Since January 2009 German taxation of foreign artistes, sportsmen, and service agencies has significantly changed. In principle, foreign natural or legal persons are still subject to limited tax liability in respect of the income they derive in Germany under the Income Tax Act (EStG), and the Corporation Tax Act (KStG). However, the legislator has limited and changed withholding taxation in paragraph 50a of the EStG. In this article, the author shows chances and risks for foreign persons - especially from Austria (EU Member state) and from Switzerland (non-EU Member state) - who derive income from the artistic, sporting, or entertaining activity they exercise in Germany. Performances subsidized by public funds from the sending state or from Germany are given special attention
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 20 (2010),
- http://library.link/vocab/creatorName
- Holthaus, J
- Geographic coverage
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- entertainer
- sportsmen
- service company
- Label
- Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009
- Label
- Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Besteuerung-%C3%B6sterreichischer-und-schweizerischer/WuEvJiKzYFw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Besteuerung-%C3%B6sterreichischer-und-schweizerischer/WuEvJiKzYFw/">Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Besteuerung-%C3%B6sterreichischer-und-schweizerischer/WuEvJiKzYFw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Besteuerung-%C3%B6sterreichischer-und-schweizerischer/WuEvJiKzYFw/">Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
