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Paying non-residents: the withholding tax under § 50a EStG
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 50a Withholding tax on non-residents — subsections 1 to 5 and 7 — verified on September 23, 2026
- EStG § 50c Relief from withholding tax in certain cases — verified on September 23, 2026
- EStG § 50 Special rules for non-residents — subsection 2 — verified on September 23, 2026
- EStG § 1 Tax liability — subsection 4 — verified on September 23, 2026
- EStDV § 73e Withholding, payment and filing of the tax — verified on September 23, 2026
- SolZG § 3 Assessment base — subsection 1 no. 6 — verified on September 23, 2026
- SolZG § 4 Surcharge rate — verified on September 23, 2026
- Federal Central Tax Office — withholding taxes (Abzugsteuern) — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate on total receipts — 15 %
gesetze-im-internet.de · 2026 rules - Rate for supervisory board fees — 30 %
gesetze-im-internet.de · 2026 rules - Exemption limit per performance — 250 €
gesetze-im-internet.de · 2026 rules - Solidarity surcharge on the withheld amount — 5.5 %
gesetze-im-internet.de · 2026 rules - Net method, individual — 30 % of net receipts
gesetze-im-internet.de · 2026 rules - Net method, corporation — 15 % of net receipts
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.