Germany/ 5.1 General legislation  

5.1.10 Other areas of general legislation

The (annual) finance law is currently being reviewed. There were also plans to amend areas that concern culture, for example: VAT liability for stage directors and choreographers, value added tax rate for art-trade and value added tax for educational institutions. The law was adopted in the national parliament in October 2012 but failed in the mediation committee. The federal states brought forward a new proposal in March 2013.

Chapter published: 12-09-2016