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Germany: From 2009 Germany applies new tax rules on foreign athletes and artists

As required by the case the law of the European Court of Justice (Gerritse, Scorpio), Germany has adapted per 1 January 2009 its tax rules for foreign athletes and artists adapted. The rules that were rejected by the European Court were for example the minimum rate of 25% for foreigners and the separate procedure which was necessary for effectively utilising deduction of expenses that were economically connected woth performances in Germany. From 2009 the main rules are as follows: - An exemption per performance and per person of 250 EUR; - The applicable rate has been reduced from 25% to 15%; - The actual costs (e.g. travel and subsistence expenses) are deductible from the taxable base, but if this possibility is used the applicable rate for individuals becomes 30% (for legal persons, the rate remains at 15%). The special regime for foreign athletes and artists that performance in Germany as independent persons; for athletes and artists who act as employees the normal rules for employees apply.
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The editors of  the Journal Sports Law & Taxation are Professor Ian Blackshaw and Dr Rijkele Betten, with specialist contributions from the world's leading practitioners and academics in the sports law and taxation fields.

The Editors

Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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