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Sales tax
The competent fiscal authorities will decide on sales tax exemption. Please submit your application to them. The Ministry for Culture issues confirmations of the application to be submitted to the fiscal authorities. Please refer to: www.berlin.de/sen/finanzen/steuern/finanzaemter/ for information about fiscal authorities in your area.
An informal application is sufficient. The following information is however necessary: Name and address of the applicant, name and profession/occupational title (applicant or group), as well as the musical direction (genre, repertoire, etc). For a certificate specifically for individual projects you need to inform us of the nature of the project (e.g. Concert or tour, dates and places if applicable). For a certificate for a single person for an indefinite period a short biography should be included. Contacts for various music genres can be found at: http://www.berlin.de/sen/kultur/foerderung/informationen/maininfo.html
Based on the Administration Fee Act (VGebO), section 1, subsection 1 “Fee schedule”, the following administration fees will be levied when confirmation mentioned above is issued: tax exemption confirmation relevant to section 4, no. 20 of the Sales Tax Act: EUR 3.07 to EUR 292.46 (rate position 4201) The determination of the fee in the individual case is a discretionary judgment. Among other things, the assessment of the fee is based on: the degree of the artist's popularity; his/her economic situation; significance of the object and the expected economic benefit for the persons involved; administrative expenses.
It is recommended to discuss any questions concerning tax-related effects with the competent taxation office and to consult a tax advisor.




