Statement “ attesting the provision of entrepreneurial services” and Domicile
under the terms of §13 B Para. 4 UStG* (Value added Tax Act)
for all work undertaken by a foreign service provider, in particular, professional visits, lectures, translations and artistic presentations
In respect of the taxation of services provided by foreign nationals, under the terms of §13 B Paragraph 1 UStG* the recipient of the service is responsible for the payment of Value Added Tax when the service is performed within Germany. Universities are not exempt. Under current tax law, the tax payable amounts to 16% or, for lectures/papers protected by copyright, 7% of the total fee paid. The University Administrative Department III/5 is responsible for the calculation and declaration of the tax.
The information given in the Tax Statement below is required by law and is mandatory for the provision of an accurate tax assessment. This should be sent, together with the requisite receipts, to Ref.III/4 or III/5.
Missing and/or incomplete details will invariably result in tax being deducted.
Statement for Tax Purposes
I/We (Mr/Ms/Group) hereby certify that I/we
(Name and Address of the Service Provider)
have received from the University of Bamberg the sum of Euro
for the following services/activities provided:
from (date) to (date)
In respect of these services I am/we are £ acting as entrepreneurs*
£ not acting as entrepreneurs and am/are registered with the Tax Office:
(Name and Address of the Tax Office)
with the tax number £ in Germany £ Abroad
The service was provided £ in Germany £ Abroad
The service is protected by copyright £ Yes £ No
(Place and Date) ......
(Signature)
* An entrepreneur in this instance is someone who performs an activity independently, in his/her own name, and without being subject to outside directives, (§2 Paragraph 1 UStG)
To be completed by the University of Bamberg