Artist tax (Germany)

Germany collects tax from artists based abroad through the promoter, who withholds it from the fee and pays it to the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt). As of 1 October 2026:

• Rate: 15% of the gross fee plus a 5.5% solidarity surcharge on that, 15.825% in total.
• Threshold: nothing is withheld if the fee for one performance is €250 or less. Above that, the whole fee is taxed.
• Travel: flights, trains and hotels the promoter pays or reimburses at actual cost are not part of the base; meal allowances only up to the flat rates. Travel inside a landed fee is taxed with it.
• Net option: artists resident in the EU or EEA can have costs deducted; the rate is then 30% (15% for companies).
• Filing: quarterly and electronically, by the 10th of the month after the quarter.

Example

A club in Berlin books [Artist A] from Vienna.

The same trip costs €63.30 more in tax when the travel sits inside the fee.

What to watch for

• Austria exempts it. For an artist resident in Austria, the treaty lets Germany tax the performance fee. Austria leaves that income out and only uses it to set the rate on other income.
• Künstlersozialabgabe. Many promoters also owe the Künstlersozialabgabe, on top of the fee.

This is general information, not tax advice. Check your case with a tax adviser.