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Note on tax deduction according to §50a EStG

Designers who are neither resident nor ordinarily resident in Germany are subject to limited tax liability in Germany if they earn income from the transfer of rights. In these cases, the German tax due on this income must be withheld by us and paid to the German tax authorities. The basis for the deduction is 60% of the turnover, i.e.

Example:

Turnover = 1000€

Basis for tax: License share (60%) = 600€

Due to the simplified tax deduction according to §50a EStG, the amount of the deduction depends on the so-called „DBA Reststeuersatz“, which is usually between 0-15% depending on the country of origin. The amount for your country will be shown on the credit note.

 

If the annual turnover exceeds 8.333,33€ (license share 5.000€), a standard tax rate of 15% (referring to the license share) plus 5,5% „Solidaritätszuschlag“ (The calculation basis is the tax rate of 15 % )must be paid. This also applies to all credits already paid in the same calendar year and therefore tax may also have to be recalculated (50a levies already paid with the residual tax rate are offset here).

Examples:

France -> DBA = 0% -> full recalculation 15% + Solidaritätszuschlag

Turkey -> DBA = 10% -> additional calculation 5% + Solidaritätszuschlag

Indonesia -> DBA = 15% -> no subsequent tax calculation, but Solidaritätszuschlag

 

It is possible to be exempted from the increased taxation (15% plus 5,5% Solidaritätszuschlag) and to pay only the tax according to the DBA Reststeuersatz even with a higher turnover. You can apply for an exemption from the German Federal Central Tax Office. As this application must now be made fully electronically, you can only submit it in person.

Click here to go to the portal: Anmeldung bei BOP-neu (bzst.de)

As soon as you have received a notice of exemption, please send it to us so that we can make an internal note of its validity. Otherwise we are obliged to charge you the tax deduction as described above. As soon as the notice of exemption expires, please take care of an extension in good time.