Withholding Taxes
Domestic income earned by foreign artists, athletes, license grantors and directors within the meaning of Section 49 Income Tax Act (EStG) is subject to limited tax liability. This income is taxed using a special procedure, the tax withholding procedure defined in Section 50a EStG. In this procedure, the (generally domestic) payers of this income are required to withhold taxes from the payments to the foreign payees and then pay these taxes to the Federal Central Tax Office (BZSt).
Contact
Bundeszentralamt für Steuern
Referat St II 9 Abzugsteuern
An der Küppe 1
53225 Bonn
Phone:
+49 228 406-1200
Fax: +49 228 406-3200
Jurisdiction:
Withholding tax
