Income from company from the USA
October 11, 2010 | 30,00 EUR | answered by Oliver Burchardt
My residence is in New Zealand, but I come to Germany several times a year to conduct seminars for which I charge and remit sales tax. Once a year, I am hired as a trainer for a seminar in Germany by a company based in the USA. Do I have to pay sales tax in Germany for the fee paid for this?
Dear inquirer,
Thank you for your inquiry, which I am happy to answer as part of an initial consultation taking into account your effort.
For the question of whether the seminar is subject to value added tax, it is necessary to determine where the place of performance is located. This is determined by § 3a UStG. The relevant regulation for you is § 3a para. 3 No. 3a UStG. According to this, the place of an educational service is where you actively provide this service.
In principle, by conducting seminars in Germany, you are performing a taxable activity here. I assume that the seminars do not fall under one of the tax exemptions of § 4 UStG, so that there is also a tax liability.
Therefore, you must issue the invoice with a separate VAT statement.
I hope that my explanations have been helpful to you.
Best regards,
Oliver Burchardt
Tax consultant
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