To avoid double taxation, we provide our clients with the required tax forms to apply for exemption. The German publisher files the completed application forms (plus an agreement copy) with the German tax authorities. Clearing takes up to three months.
At publishers' discretion, an abridged procedure is available for small lump sum payments (i.e. fees not against royalties). Not applicable for beneficiaries in the UK and Northern Ireland.
Incorporations (Inc.), Limited Liability Companies (LLC), Partnerships, Estates and Trusts can only be granted tax exemption if each individual beneficiary of such corporation provides all the required documentation, accompanied by a legal document that reveals the percentage of ownership of the corporation, adding up to the full 100%.