Test yourself Question 1 of 6 Question 1 of 6
A German business pays a foreign agency the fee for an acrobat's performance in Hamburg. Does the withholding apply?
no, because the agency and not the acrobat receives the money yes, because number 1 applies regardless of who receives the income only if the agency is registered in Germany
Question 2 of 6 Question 2 of 6
A magician receives 300 euros for a single show. How much is withheld under the gross method?
0 euros, because 250 euros stay tax-free 7.50 euros, i.e. 15 percent of the 50 euros above the limit 45 euros, i.e. 15 percent of the full 300 euros
Question 3 of 6 Question 3 of 6
A French singer's costs amount to 30 percent of her fee. Which method is cheaper for her?
the gross method, because her costs are below half of the fee the net method, because costs always reduce the tax both always lead to the same result
Question 4 of 6 Question 4 of 6
A business pays a licence fee to a foreign rights holder in November. By when must the withholding be declared?
by 10 December by 10 January with the business's annual tax return
Question 5 of 6 Question 5 of 6
The treaty with the licensor's state of residence rules out German tax. The annual licence is 40,000 euros. What applies without an exemption certificate?
nothing is withheld, because the treaty takes precedence tax is withheld, and the licensor can apply for a refund the exemption option automatically releases the payer from withholding
Question 6 of 6 Question 6 of 6
Where is a withholding ordered under § 50a (7) EStG declared?
with the Federal Central Tax Office with the tax office that ordered the withholding with the payer's own business tax office
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