Farewell term chaos, we give you the talk - from a to z

Industry jargon not your thing? Our glossary will enlighten you!

What are taxes?

Taxes are contributions to the state that should be used to support the common good and provide the government with the means to maintain, improve and, if necessary, secure society.

How does taxation work in the industry?

Even though fees were often paid directly and in cash in the past, the industry is much more regulated today: in Germany, all income is taxed by the relevant tax office. Whether actor, model or extra, everyone is liable to pay tax.

In contrast to most situations in the film and television industry, where a central service provider, ADAG Payroll services GmbH, takes care of the taxes and pays out the fee in net, including all necessary taxes, and as a performer you are registered as an employee for the given shooting days and deregistered again after completion, models and performers who are self-employed are obliged to take care of their own taxes and social security contributions as part of their trade, as they receive their fee in gross. The artists' social security fund and the associated artists' social insurance play a particularly important role for these self-employed persons.

FAQ

This varies from country to country, but in many cases delays can lead to penalties or interest. It is advisable to adhere to the deadlines or apply for an extension.