Finances & bank details

Taxes

• There have been retroactive changes to my VAT liability. Are tax paybacks / chargebacks possible?

  Yes, but we need a notification from you telling us from which point in time onwards the paybacks/chargebacks shall be effective.
  
  We cannot correct account statements that have already been produced, however. The posting of the tax correction is shown on one of the subsequent account statements.
  
  As a creator or an authorised representative, you can simply change the VAT liability in our Online Portal under the service My details in the area My tax details.
  
  If you do not use our online services, we kindly ask you to use the tax details form for your changes. Please send the termination either by e-mail to mitgliederpartner@gema.de or by post to GEMA Generaldirektion, Mitglieder & Partner Administration, Rosenheimer Str. 11, 81667 München, Germany/Deutschland.
  
  Payouts of VAT can only be made if we know your tax number and/or your UST ID number (VAT ID).

• Am I liable for value added tax (UST/VAT)? If so, what do I need to do?

  We cannot offer advice on this topic; with regards to tax liability, the tax office or your tax adviser do, however, provide information.

• I require a statement of my income and VAT for the tax office

  Once postings have been made to your membership account, we will create the start of your account statement at the beginning of the following month. This is sufficient for your tax assessment, for the tax office or your tax adviser.

• I have switched my tax residence from another country to Germany. What kind of documents do I require?

  In such cases, we need a confirmation of the tax office in charge. You can request the corresponding form from our Members & Partners team at mitgliederpartner@gema.de. 

• Can the income tax and the solidarity tax deducted by GEMA be refunded?

  Our Members & Partners team is happy to help at mitgliederpartner@gema.de. 

• What are the processing periods for exemptions or repayments?

  If you have submitted the application for exemption and the tax that was previously deducted is paid back to you, you can expect a processing time of about 5 months at the Federal Central Tax Office.

• Do I have to apply for an exemption?

  No. Exemption applications can be made voluntarily.

• What is an exemption?

  In general, members who have their tax residence abroad must pay tax on their income in Germany as well as abroad. In the case of royalty payouts, we are obliged to deduct 15% income tax as well as 5.5% solidarity tax from the income tax amount. Since there are double taxation agreements between Germany and many other countries, you, as our member, are entitled to file an application for exemption with the Federal Central Tax Office, provided your tax residence is in such a country. (You will receive the link to the application form together with our cover letter). The exemption is granted there. Upon receipt of this, pay-outs can be made without any tax deduction.
  
  When it comes to exemptions for the US, Form 6166 needs to be submitted for the current tax year in addition to the exemption application. You as a member need to apply for and pay for them. Applications for the exemption are sent to you also with our covering letter.