Field help: (2018) Tax deduction amounts according to sect. 50a of the Income Tax Act (EStG)

The following income with a limited tax liability of foreign remuneration creditors (sect. 49 of the Income Tax Act (EStG)) is subject to the tax withholding procedure pursuant to sect. 50a of the Income Tax Act (EStG):

• Income earned from artistic, sporting, performative, entertaining or similar activities performed in Germany (e.g. entry fees, royalties, prize money, remuneration for participation in talk shows) as well as their domestic use.
• Income from the transfer of rights used in Germany, such as licenses and copyrights (film rights, music rights, patent rights, etc.) but also from a commercial, technical, scientific and similar experience, knowledge and skills ("know-how").
• Income from supervisory board duties at domestic companies.

The debtors of the remuneration paid are obliged to withhold, pay and declare taxes. The Federal Central Tax Office is responsible for carrying out the tax deduction procedure.