At the BBK workshop “Tax return before the summer vacations!” in mid-June 2024, Dessau tax consultant Roland Ebersbach answered questions from participants. They discussed the new digital invoice, the joint tax assessment of spouses, transitory items, the combination of different types of income, taxes on activities abroad, online stores, the basic tax-free allowance, the lump sum for voluntary work, scholarships and expense allowances as well as the entitlement to reimbursement of expenses, Kultur ans Netz and other coronavirus aid as well as VAT and commercial activities. Our speaker repeatedly pointed out important online information that can be helpful for all artists and designers. To ensure that other BBK members benefit from this knowledge beyond the circle of participants, we have compiled the most important information for you here:
- ProKunsT6, Chapter 3: Art and Taxes, 6th edition January 2022, ed. from the Federal Association of Visual Artists
- Tax tips for artists – 6th edition 2021 (online edition), ed. from the Bavarian State Ministry of Finance
- Touring Artits, information and advice for internationally active artists and creatives
- Fact sheets and video tutorials by tax consultant Roland Ebersbach
Info on “Culture on the Net”
Important information on the tax assessment of scholarships in the “Kultur ans Netz” program: The “Kultur ans Netz” scholarships must be recorded as taxable business income for income tax purposes (EÜR annex).