Creative City Berlin

Value Added Tax

01Where do I have to apply for exemption from VAT?

The relevant tax office is responsible for granting exemptions from VAT and this is where you should send your application. SenWFK issues certificates for this application to the tax office. A list of local tax offices is available at: www.berlin.de/sen/finanzen/steuern/finanzaemter/

02What does my application to the Berlin Senate have to look like to get a certificate that I can present to the tax office for exemption from VAT?

An informal application is sufficient. It does have to contain certain essential details: name and address of the applicant; name and occupation/job title of the person or group the certificate is to be issued for; information on the type of artistic activity (genre, repertoire etc); a description of the project for certificates for individual projects ( if necessary, give details of dates and venue); a short biography for open-ended certificates for individuals, documentary evidence of artistic activities (catalogues, tickets etc.) A list of contacts is available at: http://www.berlin.de/sen/kultur/foerderung/informationen/maininfo.html

03What does the certificate cost?

In accordance with the Administrative Fees Order (VGebO), annex to Section 1 paragraph. 1 “List of fees”, the following administrative fees will be levied for issuing the aforementioned certificate: Certificate for exemption from tax in accordance with Section 4, no. 20 of the Value Added Tax Law 3.07 to 292.46 €. (Heading 4201). The setting of fees in individual cases is fundamentally a discretionary decision. Factors affecting the assessment of the fee includes: profile of the artist; their economic circumstances; significance of the piece and the beneficiary’s anticipated economic benefit; administrative costs.

04Is it worth paying the exemption fees or would the amount of VAT due be less?

Questions regarding tax implications should be discussed with the relevant tax office and should also involve the support of tax advisers.