Field help:

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

• Income generated by artistic, sporting, artistic, entertainment or similar performances (e.g. entrance fees, royalties, prize money, remuneration for participation in talk shows) and their domestic utilisation.
• Income from the transfer of rights utilised in Germany, for example, licences and copyrights (film rights, music rights, patent rights, etc.) but also of industrial, technical, scientific and similar experience, knowledge and skills ("know-how").
• Income from supervisory board duties in domestic companies.

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