Why is a withholding tax deducted?
Updated over a week ago

This tax is only levied on authors who have no domicile or habitual residence in Germany and are therefore not subject to unlimited tax liability.

According to German law, and in accordance with Section 50a estG, GRIN Publishing GmbH is obliged to keep the withholding tax of 15%, together with the solidarity surcharge (5.5% of withholding tax) of authors with a limited tax liability in Germany, and to pay it to the tax authorities. Please check possible reimbursement claims towards the German tax authorities with your tax advisor.

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