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Why do you deduct taxes according to 50a ESTG?
Some designers who do not have a residence or domicile in Germany are subject to limited tax liability in Germany if they earn income through royalty income.
The tax authorities define your work as that of a creative artist who receives 40% of his fee for his work and 60% of his fee through royalty income for the transfer of rights of use. The tax is therefore due on only 60% of your income (the license share), not on 100%.
In such cases, the German tax payable on such income must generally be withheld from the debtor (this is us) and paid to the German tax authorities by way of tax deduction.
Most designers, especially from EU-Countries are exempt from the tax. If you are based in one of the following countries, we have to deduct the tax:
- Albania (5%)
- Algeria (10%)
- Bangladesh (10%)
- Bosnia-Herzegovina (10%)
- Brasil (15%)
- Bulgaria (5%)
- India (10%)
- Lithuania (10%)
- Morocco (10%)
- Poland (5%)
- Romania (3%)
- Serbia (10%)
- Spain (5%)
- Tunisia (10%)
- Turkey (10%)w
- Ukraine (5%)
- Indonesia (15%)
- Czech Republic (5%)
Some examples:
A designer from Poland has 100 € in his account. The effective tax rate is 5%. 5% tax must be deducted and paid on the 60% license share (60 € * 0.05 = 3 €). The payout amount is 97 €.
A designer from Indonesia has 100 € in his account. The effective tax rate is 15%. 15% tax on the 60% license share (60 € * 0.15 = 9 €) must be withheld and paid. The payout amount is 91 €.
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