Field help: (2020) Tax deduction amounts according to sect. 50a of the Income Tax Act (EStG)

The following income is subject to tax deduction according to sect. 50a of the Income Tax Act (EStG):

• Income from artistic, sporting, entertaining or similar performances carried out in Germany,
• Income from the domestic use of such performances,
• Royalties and
• Supervisory board remuneration.

The tax deduction is between 5 % and 15 % of the total income, for supervisory board remuneration 30 %. Here you can record the taxes incurred.

Please attach supporting documents to your tax return, if necessary.