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Taxes
It is possible to be exempted from sales tax (Umsatzsteuer) if certain cultural duties, as listed in § 4 Nr. 20 Buchstabe a) UstG genannten Einrichtungen are observed. The exemption from sales taxes is is the decision of the local tax office (Finanzamt), which is also where the application for exemption should be submitted. Your local tax office can be found at: www.berlin.de/sen/finanzen/steuern/finanzaemter/
The Cultural Office will notify the tax office of your cultural involvement when you apply. For musicians, such a certificate can generally be issued when the musician can prove that he/she has held concerts. The Cultural Office will issue the certification to residents of Berlin who are fiscally registered as artists.
For tax advice we recommend that you contact a competent authority, an accountant for instance.
Your local Tax Office (Finanzamt) is also responsible for answering questions on limited tax liability. Questions can also be directed to the Bundeszentralamt für Steuern (BZSt), www.bzst.bund.de . Using the keywords "Steuerabzugspflicht und Entlastungsverfahren" on this website will lead to information (in German) about the income tax law regarding double taxation as well as providing other information and a number of relevant forms.
