VG Wort in the tax return
Hello,
I am a full-time employed editor, not self-employed. I am also registered as a freelancer with the tax office and work as a voice actor/actress. Up until 2015, my tax return was handled by a tax advisor, at which time my side business was registered as a small business. I deregistered this business during a move, as my tax advisor mentioned that a business was not necessary. Since then, I have been registered as a freelancer and continue to take advantage of the small business regulation. In the course of my work as an employed editor, I signed a perception agreement with VG Wort a few years ago and receive royalties from them approximately once a year (payment without VAT). When I started doing my tax return myself from 2016 onwards, I copied the entries from my former tax advisor and therefore entered the VG Wort income under the "Anlage S" (side self-employed work as a voice actor/actress) without further thought and created a profit and loss statement. This was accepted by the tax office. Now I am working on my tax return again and wondering if this is correct. Authors or editors receive royalties from VG Wort, not voice actors. In my understanding, the royalties should therefore be entered under a category of "other income as an employed worker", or am I mistaken? However, since the royalties were paid without VAT and everything was without VAT, it should usually be classified under the category of "self-employment work", right? Where should the income be entered to avoid making a mistake? And should old tax returns possibly be corrected? Thank you for your response!
