Exemption from German income tax
As of 2023, applications for exemption from German income tax under the Double Taxation Treaty with other countries can only be submitted online. We offer our clients to manage their or their clients' German tax account, for which we require a Power of Attorney in tax matters.
The German tax office currently takes around 12 months to process new applications.
Aggregate royalty payments not exceeding EUR 5.000 p.a. from a single publisher to a single beneficiary don't require tax exemption (but publishers may elect to insist on an application regardless).
Other countries
We advise our clients about exemption from income tax in countries other than Germany individually.