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VAT exemption according to Section 4 No. 20 of the VAT Act for theatres, stage directors and groups as well as stage choreographers
A certificate according to § 4 No. 20 UStG is required by theatres or theatre groups as well as solo artists, i.e.
- Actors and actresses,
- dancers,
- Stage directors and/or
- Stage choreographers,
to apply to the tax office for a VAT exemption for an event.
The same cultural tasks must be fulfilled as corresponding state or municipal institutions. Organizers who present theater events by the artists mentioned can also fulfill the requirements.
The Department of Culture and Media is responsible for theaters and theater groups as well as solo artists who live or are based in Hamburg. If they do not live or are based in Hamburg, the Department of Culture and Media is only responsible if it is their first performance in Germany in Hamburg.
In addition to the necessary general information (name and address of the applicant), the application must contain in particular the following information:
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The application can be made informally or using an application form. The application must include information to prove your qualifications.
Processing usually takes 2 to 4 weeks.
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VAT exemptions according to Section 4 No. 20 of the VAT Act
Keywords: Theatre, acting, stage choreography, director
Last updated: 18.01.2025