Ausländersteuer definition

Ausländersteuer. (“Foreigner tax” or withholding tax) It is important to consider how the right of taxation is assigned between the Company's country of residence and the country in which the performance takes place (country of performance): the coun- try that is allowed to tax the income depends on existing double taxation agreements as well as on the specific activity being performed. The following special regulation, which is the same almost worldwide, applies to performing artists: the country of performance may levy income tax on the fee – i.e. a tax known as “foreigner tax” (also: withholding tax or tax deduction at source) is payable. Accordingly, it may be necessary to divide the fee into fees for performing artists (artists "on stage") and artists creating works (artists "behind the stage"). The latter include set designers, for example. If withholding tax is payable, there are two payment options for the fee (the option chosen must be specified in the contract):
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Ausländersteuer. (“Foreigner tax” or withholding tax) It is important to consider how the right of taxation is assigned between the ensemble's country of residence and the country in which the performance takes place (country of performance): the country that is allowed to tax the income depends on existing double taxation agreements as well as on the specific activity being performed. The following special regulation, which is the same almost worldwide, applies to performing artists: the country of performance may levy income tax on the fee – i.e. a tax known as “foreigner tax” (also: withholding tax or tax deduction at source) is payable. It is important to check in advance whether the fee for rehearsals during the residence, which is connected with a performance of the production, is also subject to foreigner tax. More information on withholding tax can be found here and here.
Sample 1
Ausländersteuer. (“Foreigner tax” or withholding tax) It is important to consider how the right of taxation is assigned between the ensemble's country of residence and the country in which the performance takes place (country of performance): the country that is allowed to tax the income depends on existing double taxation agreements as well as on the specific activity being performed. The following special regulation, which is the same almost worldwide, applies to performing artists: the country of performance may levy income tax on the fee – i.e. a tax known as “foreigner tax” (also: withholding tax or tax deduction at source) is payable. It is important to check in advance whether the fee for rehearsals during the residence, which is connected with a performance of the production, is also subject to foreigner tax. More information on withholding tax can be found here. Value-added tax Information about value-added tax regulations and the options for exemption from value added tax can be found here. Social security contributions for artists (Künstlersozialabgabe or KSA) Social security contributions must be paid for rehearsals taking place in Germany. If the residence takes place abroad, there is no obligation to pay social security contributions. The ENSEMBLE shall be responsible for paying (international) health insurance and accident insurance coverage for all participants. Social security systems are harmonised within the EU; however, an A1 certificate must be applied for and submitted in order to avoid double payment of contributions. Additional information about social security within the EU can be found on the touring artists website here. Information on insurance obligations beyond EU borders can be found here and information on international insurance cover can be found here. Information on accident insurance can be found here. The ENSEMBLE shall organise the trip for the ensemble members as well as the transport of props/sets for the PRODUCTION, if applicable. Annotation: Additional agreements regarding training or internal workshops can be inserted at this point.
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Examples of Ausländersteuer in a sentence

  • The digital exhibitor undertakes to pay in full all due license and other fees and expenses (German Authors' Rights Society (GEMA), the Artists' Social Insurance Fund (KSK), German income tax payable by non-residents (Ausländersteuer)) that may be due for musical and other performances making use of any form of audio and image recording media.

  • The exhibitor undertakes to pay in full all due license and other fees and expenses (German Authors' Rights Society (GEMA), the Artists' Social Insurance Fund (KSK), German income tax payable by non-residents (Ausländersteuer)) that may be due for musical and other performances making use of any form of audio and image recording media.

  • Such dynamism may be structural in nature; low barriers to entry and rapidly changing product technology may facilitate the rise of new entrants (Porter 1980).

  • All emerging costs related to the invalid or not provided IBAN charges the Customer.Ad hoc payment orders given within cut-off time in FCY with conversion are processed on the day the amount is ensured.

  • Insurance Fund, Ausländersteuer (German income tax payable by non- residents)) that may be due for musical and other performances making use of any form of audio and image recording media.

  • The exhibitor undertakes to pay in full all due license and other fees and expenses (German Authors' Rights Society (GEMA), the Artists' Social Insurance Fund (KSK), German income tax payable by non-residents, e.g. entertainers, sports persons (Ausländersteuer) that may be due for musical and other performances making use of any form of audio and image recording media.

  • The digital platform customer undertakes to pay in full all due licence and other fees and expenses (German Authors' Rights Society (GEMA), the Artists' Social Insurance Fund (KSK), German income tax payable by non-residents (Ausländersteuer)) that may be due for musical and other performances making use of any form of audio and image recording media.

  • The digital exhibitor undertakes to pay in full all due license and other fees and expenses, German Authors' Rights Society (GEMA), the Artists' Social Insurance Fund (KSK), German income tax payable by non-residents, e.g. entertainers, sports persons (Ausländersteuer) that may be due for musical and other performances making use of any form of audio and image recording media.

  • Second, what is the rising gold price telling us?This is an interesting juxtaposition.

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