Foreigner tax
Of income from artistic, sporting, artistic, entertaining or similar performances of individuals who do not have in Germany residence or habitual residence who is the income tax according to § 50a Income Tax Act in the way of capital gains tax charged ( "foreigners tax").
See also
- (for Switzerland :) Flat rate taxation
proof
Andri Jürgensen: Practical Guide to Foreigners Tax . 2013. XX, 220 pages. 18 × 24 cm. Publishing house art media law. ISBN 978-3-937641-02-7 .
