income tax / withholding tax in an international context: theory & practice

This edition of skills & discourse is dedicated to income tax in an international context. Besides a theoretical focus with an application outlook by Felix Sodemann (touring artists), we will also take a closer look at the implementation in production practice together with Felix and Harriet Lesch with your example cases. Please send us your examples and questions with your registration by 6 October at the latest so that we can prepare them, include them in the workshop and discuss them together. Registration without submission of cases is open longer.

About the theory:
Withholding tax, deduction tax, ‘foreigner's tax’; there are several terms that describe the taxation of artists (and, incidentally, athletes) based abroad for working in Germany. Exactly what kind of services are involved, how is the tax paid, what are the exemption options and what is the ominous cultural orchestra decree? In the workshop, we want to manoeuvre our way step by step through the intricacies of withholding tax, look at some special cases in the law and in double taxation agreements and find solutions for more complex international constructions. We will start with the basics and venture into further details: the workshop is therefore suitable for newcomers and advanced producers.

On the practical side:
How does it work in practice? How do I find out if I have such a tax case? How do we plan and calculate these taxes in projects - in terms of time and budget? What do the documents look like? What are cross-regional differences in paying these taxes?

For this part, we are already collecting examples and cases that we can engage with.

Please send us your good questions, open cases or well solved examples specific to income tax in an international context until 06.10.2024 23:00 to formate@produktionsbande.org or share your case with us via the registration form. We will consider all cases that reach us by October 6th.

A quick note:
This is not an in-depth look at VAT in an international context. The connection with VAT will be briefly mentioned, but the focus will be on income tax (withholding tax etc.) in international practice.

Felix Sodemann coordinates the projects touring artists and the Federal Theater Award for the International Theater Institute. Raised in the Rhineland, he landed in Berlin after living in Tübingen and Turkey and studying German and literature. In addition to his work at the ITI, he is active as a freelance theater, film and translator.

Harriet Lesch has been working as a cultural manager in various functions and areas since 1990. In 1998 she started working for the DepArtment office, which produced and managed numerous artists and performing arts projects. She has worked in the areas of organization, project management and communication for a wide variety of festivals and congresses. She is co-founder of WILSON*BORLES arts management (2013 to 2021 framework contract agency of the German Federal Cultural Foundation).

As managing director, she oversaw the Theater der Welt festivals 2014 in Mannheim and 2017 in Hamburg. In addition, she gives advanced training in the areas of structure, organization and finances and works as a consultant for festivals, institutions and independent artists.