Single standard

in the case of income obtained in Germany for artistic, athletic, artistic, entertainment or similar performances, including income from other services, related services, regardless of to whom the income accrues (§ forty-nine, paragraph one, number two and four, and), unless it is income from employment, paragraph one, sentence one, number one, are already subject to the tax deduction from wages pursuant to § thirty-eight, in the case of income derived from the domestic exploitation of performances in the sense of the number one (§ forty-nine, paragraph one, number two to four and), in the case of income from remuneration for the use, or the Right to use of Right, in particular, copyright and industrial property rights, commercial, technical, scientific and similar experiences, knowledge and skills, for example, plans, Patterns and procedures may arise, as well as income earned from the provision of the opportunity to undertake a professional athlete on a limited period contract (§ forty-nine, paragraph one, point, six and), in the case of income, the members of the Supervisory Board, management Board, pit Board, or other Monitoring of the management of corporations, Associations of persons and pools of Assets within the meaning of section one of the income tax act, persons responsible, as well as from other domestic associations of persons under private and public Law, where the parties are not to be regarded as an entrepreneur (co-owner), for the Monitoring of the management Board§ nine (forty, paragraph one, point)From The Debtor the compensation replaced or assumed travel costs only to the extent of the revenue, as the travel and accommodation expenses, the actual costs and the allowances for meal expenses, the lump sum referred to in section four paragraph exceed five, set one, number five. The debtor of the remuneration of the revenue in the cases of paragraph one, point, two, and four of them are directly economic related business expenses or advertising costs to deduct, the to him is a limited Taxpayer in the Federal Central office for taxes verifiable Form has demonstrated, or from the debtor the compensation is acquired. This applies only if the limited Taxable person is a national of a member state of the European Union or of another state, on the The agreement on the European economic area, and in the territory of these States, his domicile or habitual residence. It applies accordingly in the case of a limited taxable person, Corporation, Association of persons or pool of assets within the meaning of section thirty-two, paragraph four of the law on Corporation tax. In these cases, the tax is a deduction from the after the deduction of operating expenses or advertising costs, the remaining revenue (net revenue), if the creditor Has a compensation limited to a taxpayer's creditor to withhold, in turn, control for the account of another (the second stage), he may refrain from tax if its revenues have already put the tax deduction in accordance with paragraph two below.

If the debtor of the remuneration on the second the level of operating expenditure or costs referred to in paragraph three claims, the assessment according to section fifty, paragraph two, sentence two number five requested or the refund of withholding tax under section d Paragraph one, or any other provision requested, he is to be paid under paragraph two or paragraph three, the resulting tax at this time paragraph is five. In this time, the debtor of the remuneration shall make the tax deduction for the account of the creditor (tax debtor) He has to pay within one quarter of the calendar year, withholding up to the tenth day of the calendar quarter following the month, to the Federal Central tax office. The tax debtor may be taken if the debtor of the remuneration has not made the tax deduction correctly The debtor of the remuneration is required to the creditor to Request the following information according to the officially prescribed pattern: The Federal government may determine by Ordinance, with the consent of the Bundesrat, that in the case of compensation for the use of, or the right to use of copyright (paragraph one, point), the not directly to the creditor, but to a representative to be provided, instead of the debtor of the remuneration of the Commissioner the tax withheld, and has remitted, and for the withholding and payment shall be liable.

The tax authority of the creditor may order that the debtor of the remuneration for the account of the creditor (tax debtor) is obliged to withhold the income tax from limited taxable income, to the extent not already subject to the deduction of tax, in the way of the tax deduction and remit, if this is to secure the tax claim is appropriate. The tax deduction amounts to twenty-five percent of the total revenue, in the case of corporations, associations of persons or pools of Assets five to ten percent of the total revenue the tax can deduction the amount of the tax by way of exception to the estimated tax due customize. Paragraph five shall apply accordingly with the proviso that the tax register with the tax office and pay is, the has arranged the tax deduction, the tax office may order that, within one month, withheld tax is to register to the tenth of the following month and remitted.