Germany - New German Withholding Tax for Artistes and Sportsmen: Opportunities and Risks
- Jörg Holthaus
- European Taxation, 2009 (Volume 49), No 6
- 1 June 2009
This note considers the opportunities and risks under the new rules for foreign persons who derive income from artistic or sporting activities exercised in Germany as an employee with a German employer, with an employer from another Member State of the European Union or with an employer from other countries, or as a self-employed person.