Guide 

Tax office and taxes

Most occupations in the arts are considered as self-employment. In Germany self-employed individuals are obliged to pay income taxes and need to submit an annual tax declaration. The basic tax-free amount is 9.408 Euros in 2020 for singles (2021: 9.744 Euros).

VAT / small business
Self-employed individuals are obliged to pay a value added tax (VAT). However, they are eligible to declare themselves a ‘small business’ (Kleinunternehmer). Kleinunternehmer, who had an income of less than 22.000 Euros during the last year and are prospectively not going to earn more than 50.000 Euros during the current year can decide for themselves whether or not they want to charge and pay a value added tax. 

Registration at the tax office
In order to become registered for the tax payment it is necessary to request a tax number within four weeks upon the beginning of the self-employment. The request needs to be directed towards the tax office within the county of residence of the taxpayer. The taxpayer needs to register at the tax office. Since 01.01.2021, the tax registration with the corresponding "Questionnaire for tax registration" (‘Fragebogen zur steuerlichen Erfassung’) must be made online via "Mein ELSTER".

Information: https://service.berlin.de/dienstleistung/325409/en/
Mein Elster: https://www.elster.de/eportal/formulare-leistungen/alleformulare (german only)

 

Related Links:
Touring Artists: https://www.touring-artists.info/en/taxes/

Information required on German invoices: www.frankfurt-main.ihk.de/recht/steuerrecht/umsatzsteuer_national/rechnungsstellung_pflichtangaben/