German withholding on non-residents (EStG s. 50a) — gross or net
Deducting expenses DOUBLES the rate for a natural person: 30 per cent of the net instead of 15 of the gross. For them the net procedure only pays once expenses exceed HALF the receipts. For a company the net rate equals the gross rate — there it always pays.
2026 rules — verified on September 22, 2026Free, no account
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- gesetze-im-internet.de — EStG § 50a Abs. 2 Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Der Steuerabzug beträgt 15 Prozent, in den Fällen des Absatzes 1 Nummer 4 beträgt er 30 Prozent der gesamten Einnahmen. »
- gesetze-im-internet.de — EStG § 50a Abs. 2 Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « in den Fällen des Absatzes 1 Nummer 4 beträgt er 30 Prozent der gesamten Einnahmen »
- gesetze-im-internet.de — EStG § 50a Abs. 2 Satz 3 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Bei Einkünften im Sinne des Absatzes 1 Nummer 1 wird ein Steuerabzug nicht erhoben, wenn die Einnahmen je Darbietung 250 Euro nicht übersteigen. »
- gesetze-im-internet.de — EStG § 50a Abs. 3 Satz 4 Nr. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « In diesen Fällen beträgt der Steuerabzug von den nach Abzug der Betriebsausgaben oder Werbungskosten verbleibenden Einnahmen (Nettoeinnahmen), wenn 1. Gläubiger der Vergütung eine natürliche Person ist, 30 Prozent »
- gesetze-im-internet.de — EStG § 50a Abs. 3 Satz 4 Nr. 2 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 2. Gläubiger der Vergütung eine Körperschaft, Personenvereinigung oder Vermögensmasse ist, 15 Prozent. »
Calculation assumptions
- The net procedure requires the creditor to be a national of an EU or EEA state and resident or habitually present there (s. 50a(3) sentence 2).
- Receipts are entered PER PERFORMANCE: the EUR 250 threshold is measured on the individual performance, not on the year or the contract.
- Excluding double taxation treaties, which may reduce or remove the withholding, and the travel-cost rule of subsection 2 sentence 2.
Go further
Understand this calculation: the related course
File it
The official form or forms to complete once you know the amount, explained field by field.
- Ordered withholding to secure a German tax claim (§ 50a(7) EStG)
- Certificate of residence for relief from German withholding tax
- German income tax return for non-residents (ESt 1 C)
- Exemption from and refund of German withholding tax under § 50c EStG
- German § 50a EStG withholding: foreign performers, athletes and licensors
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.