Skip to content

German § 50a EStG withholding: foreign performers, athletes and licensors

Anyone paying a person with limited tax liability in Germany (beschränkt Steuerpflichtiger) — for instance a performer, an athlete or a licensor with no residence in Germany — a remuneration within § 50a(1) EStG must WITHHOLD the income tax on that person's behalf, REPORT it and PAY IT OVER. The tax arises when the remuneration ACCRUES to the recipient (§ 50a(5) sentence 1 EStG), and the tax withheld in a calendar quarter must be reported and paid to the FEDERAL CENTRAL TAX OFFICE (Bundeszentralamt für Steuern, BZSt) by the TENTH of the following month (§ 50a(5) sentence 3 EStG, § 73e sentences 1 and 2 EStDV). Whoever fails to withhold, or withholds wrongly, is LIABLE (§ 50a(5) sentence 5 EStG). The amount — gross rate, supervisory-board rate, de minimis limit, net method — is worked out by the § 50a withholding tax calculator.

Up to date for 2026 — verified on September 23, 2026Official procedure, no printed formGuide: about 35 min

Deadlines

Withholding: at the moment the remuneration accrues to the recipient
§ 50a(5) sentences 1 and 2 EStG; accrual means payment, set-off or credit, including for advances (§ 73c EStDV) — not the date of the performance
Return and payment: by the tenth of the month following the calendar quarter, to the BZSt
§ 50a(5) sentence 3 EStG and § 73e sentences 1 and 2 EStDV — so 10 April, 10 July, 10 October and 10 January
A return is due even WITHOUT withholding
Where nothing, or not the full amount, is to be withheld because of the de minimis limit in subsection 2 sentence 3, the second-tier rule in subsection 4 sentence 1 or an exemption under § 50c(2) EStG, the reporting obligation remains (§ 50a(5) sentence 4 EStG, § 73e sentence 3 EStDV)
Form: electronically, in the officially prescribed data format
§ 73e sentence 4 EStDV; on application the BZSt may waive electronic filing to avoid undue hardship, in which case the return must be signed (sentence 5)
Certificate for the recipient: on request
§ 50a(5) sentence 7 EStG — name and address, type of activity and amount of remuneration in euros, date of payment, tax withheld and paid over, on the officially prescribed form

Documents to prepare

  • BZSt tax number for the withholding procedure and access to the BZSt online portal
  • Recipient's name, address and country of residence
  • Contract and type of service: performance, exploitation, use of rights or supervisory board
  • Amount of remuneration in euros and date of payment, set-off or credit
  • Proven business expenses, if the net method is used
  • The recipient's BZSt exemption certificate, if they hold one
  • BZSt cash reference (Kassenzeichen) or SEPA direct debit mandate
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • The payer of the remuneration — organiser, association, company — who pays a person with limited tax liability for artistic, sporting, acrobatic, entertainment or similar performances given in Germany, including related services, regardless of who receives the income (§ 50a(1) no. 1 EStG)
  • Anyone paying for the domestic EXPLOITATION of such performances (§ 50a(1) no. 2 EStG)
  • Anyone paying for the use of rights — in particular copyrights and industrial property rights — or of commercial, technical, scientific and similar experience, knowledge and skills, such as plans, models and processes (§ 50a(1) no. 3 EStG)
  • Anyone paying members of a supervisory board, administrative board or other body supervising management for that supervision (§ 50a(1) no. 4 EStG)
  • NOT this procedure: employment income already subject to wage tax withholding under § 38(1) sentence 1 no. 1 EStG (§ 50a(1) no. 1 EStG)
  • NOT this return: withholding ORDERED by the tax office under § 50a(7) EStG — that is reported to the tax office that ordered it, not to the Federal Central Tax Office
  • NOT concerned: anyone paying a person with unlimited tax liability. Where that is in doubt, the payer may refrain from withholding only if the recipient proves unlimited liability with a certificate from their tax office (§ 73e sentence 6 EStDV)

Worked example

Brandt event agency GmbH in Leipzig books a foreign band and buys photo rights

Brandt GmbH stages a concert in Leipzig on 28 December with a band that has no residence in Germany; it transfers the EUR 8,000 fee on 4 January. The income comes from an artistic performance given in Germany (§ 50a(1) no. 1 EStG). What matters is not the December concert but accrual: the tax arises on 4 January (§ 50a(5) sentence 1 EStG, § 73c EStDV), and the company must withhold it at that point on the band's behalf (sentence 2). The quarter is therefore the first, and the return and payment go to the Federal Central Tax Office by 10 April (sentence 3) — as in the example on the BZSt's own page. In February the company also pays EUR 3,000 to a photographer based abroad for the right to use his concert photos in its advertising: remuneration for the use of a copyright (§ 50a(1) no. 3 EStG), same deadline. Which rate applies in each case, and whether the net method pays off, the company works out with the § 50a withholding tax calculator. The photographer points to a double taxation treaty: that alone does not release the company, because the rules on withholding, payment and reporting still apply (§ 50c(1) EStG) unless he holds an exemption certificate (Freistellungsbescheinigung) from the Federal Central Tax Office (§ 50c(2) no. 1 EStG). On request the company issues both recipients the certificate under § 50a(5) sentence 7 EStG.

How to fill it in, step by step

  1. Check whether the recipient has limited tax liability; in case of doubt, ask for their tax office's certificate of unlimited liability — otherwise you must withhold (§ 73e sentence 6 EStDV).
  2. Match the payment to a case in § 50a(1) EStG: performance, exploitation, use of rights or supervisory-board remuneration.
  3. Apply to the BZSt for a BZSt tax number for the withholding procedure if you do not yet have one, and register on the BZSt online portal (BZStOnline-Portal).
  4. Check whether the recipient holds a BZSt exemption certificate (§ 50c(2) EStG); a double taxation treaty on its own is not enough (§ 50c(1) EStG).
  5. Determine the base and the rate with the § 50a withholding tax calculator — gross, net under subsection 3, or below the de minimis limit in subsection 2 sentence 3.
  6. Withhold the tax at the time of payment, set-off or credit (§ 50a(5) sentence 2 EStG, § 73c EStDV).
  7. Keep the special records: recipient's name and residence, remuneration in euros, business expenses deducted, date of accrual, amount and date of payment over (§ 73d(1) EStDV).
  8. By the tenth of the month after the quarter, file the return with the BZSt covering the recipient, the remuneration, the expenses deducted and the tax withheld (§ 73e sentence 2 EStDV) — even if nothing was withheld.
  9. Transfer the tax withheld to the Federal Treasury (Bundeskasse) by the same day, quoting the cash reference (Kassenzeichen), type of tax and period, or give the BZSt a SEPA direct debit mandate.
  10. On request, issue the recipient the certificate on the officially prescribed form (§ 50a(5) sentence 7 EStG).

Good to know

  • The recipient is the TAXPAYER, and the tax is withheld on their behalf (§ 50a(5) sentence 2 EStG). The payer, however, is LIABLE for withholding and paying over (sentence 5), and the taxpayer can be pursued where the withholding was not made properly (sentence 6).
  • The return goes to the FEDERAL CENTRAL TAX OFFICE, not to your own tax office (§ 50a(5) sentence 3 EStG). Only withholding ordered under subsection 7 goes to the tax office that ordered it.
  • The BZSt tax number for the withholding procedure cannot be used for your own tax returns; those stay with your tax office (BZSt).
  • A double taxation treaty does not at first change the procedure: withholding, payment and reporting apply regardless (§ 50c(1) sentence 1 EStG). The BZSt exemption certificate under § 50c(2) EStG is a separate procedure, applied for by the recipient.
  • Travel costs reimbursed or borne by the payer count as income only to the extent they exceed actual costs and the flat-rate meal allowances (§ 50a(2) sentence 2 EStG).
  • At the second tier — where the recipient must in turn withhold for another person with limited liability — they may refrain from withholding insofar as their own income has already been subject to withholding (§ 50a(4) sentence 1 EStG); a return is still filed.
  • According to the BZSt page, the solidarity surcharge (Solidaritätszuschlag) is added to the withholding.
  • Recipients with limited liability resident in the EU or EEA may, under certain conditions, apply for an assessment (BZSt) — that is for the recipient, not part of this return.

Common mistakes

  • Choosing the quarter by the performance date. What counts is when the remuneration accrues (§ 50a(5) sentence 1 EStG, § 73c EStDV).
  • Filing with your own tax office. The Federal Central Tax Office is responsible (§ 50a(5) sentence 3 EStG).
  • Filing no return because nothing was withheld under the de minimis limit or an exemption. The reporting obligation remains (§ 50a(5) sentence 4 EStG).
  • Relying on a double taxation treaty without an exemption certificate in hand (§ 50c(1) and (2) EStG).
  • Simply not withholding when unsure where the recipient lives. That is allowed only with their tax office's certificate of unlimited liability (§ 73e sentence 6 EStDV).
  • Confusing this return with ordered withholding under § 50a(7) EStG — different recipient authority, different trigger.
  • Applying the rates from memory. The gross rate, the supervisory-board rate and the net method differ; the § 50a withholding tax calculator holds them with their legal references.
  • Neglecting the records required by § 73d EStDV. They underpin every later audit and every certificate.

Frequently asked questions

By when must I file and pay?

Tax withheld in a calendar quarter must be reported and paid to the Federal Central Tax Office by the tenth of the following month (§ 50a(5) sentence 3 EStG, § 73e sentences 1 and 2 EStDV).

Who owes the tax, and who is liable?

The recipient of the remuneration is the taxpayer; the tax is withheld on their behalf. The payer is liable for withholding and paying it over (§ 50a(5) sentences 2 and 5 EStG).

Do I file if nothing was withheld?

Yes, where withholding is removed or reduced by the de minimis limit in subsection 2 sentence 3, the second-tier rule in subsection 4 sentence 1 or an exemption under § 50c(2) EStG (§ 50a(5) sentence 4 EStG, § 73e sentence 3 EStDV).

How much is withheld?

That is set by § 50a(2) and (3) EStG — the gross rate, a special rate for supervisory-board fees, a de minimis limit per performance, and a net method for recipients from the EU or EEA. The § 50a withholding tax calculator holds these values with their references; this guide does not repeat them.

Can I file on paper?

Only exceptionally: the return must be filed electronically, and the BZSt may waive this on application to avoid undue hardship; it must then be signed (§ 73e sentences 4 and 5 EStDV).

What must I give the recipient?

On request, a certificate on the officially prescribed form with name and address, type of activity and remuneration in euros, date of payment, and the amount withheld and paid over (§ 50a(5) sentence 7 EStG). No confirmation by the BZSt is provided for.

Go further

Compute the related amounts

Related forms

Official sources

Read in German

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.