One coordinator for every European date
Your company is based outside the EU and your routing crosses several European countries. Each date brings its own VAT, artist withholding, licence and music-rights filings, with different forms and deadlines. We map them date by date, keep them on one calendar and coordinate the filings with licensed partners in Germany and France.
What you send us
Five facts per date decide most of the obligations.
- The city and the date of each show.
- The venue and the type of contract with it: a simple hire, or a co-production where the venue shares the risk.
- The artist's fee, gross or guaranteed net of local tax, and who receives it: the artist, a production company, an agent, and in which country.
- The ticketing channel and who collects the ticket money.
- The country of residence of the artist, and the nationalities of the artist and crew for the visas.
A contract draft or a routing sheet is enough. You do not need to sort anything beforehand.
What we coordinate in Germany and France
The same checklist for each date, with the rule of the country where the show takes place.
| Step | Germany | France |
|---|---|---|
| Ticket VAT | 7% on concert admission, declared through the non-Union OSS (§12 UStG) | 5.5% on concert admission, declared through the non-Union OSS (art. 278-0 bis F CGI) |
| Artist withholding | 15.825% of the gross fee, filed with the BZSt. Lower only with an exemption certificate issued in advance (§50a EStG) | 15% after a 10% allowance, so 13.5% of the gross fee, on form 2494-SD (art. 182 A bis CGI) |
| Licence | No promoter licence. Above 5,000 places the venue operator draws up the safety concept and can transfer duties to you in writing (MVStättVO) | Contract with a licensed French producer and notice to the DRAC at least one month before (Labour Code) |
| Music rights | GEMA licence before the show, report after it (tariff U-K) | SACEM producer contract, statement of receipts by the 10th of the month after the show (SACEM) |
| Levies | Artists' social levy (KSK), 4.9% in 2026. Whether a foreign organiser owes it is to confirm with the KSK (KSK) | CNM tax, 3.5% of ticket revenue excl. VAT, declared within three months (CNM) |
| VAT on your costs | Refund claim to the BZSt by 30 June of the following year (§61a UStDV) | Refund claim under the 13th Directive procedure by 30 June of the following year (impots.gouv.fr) |
The detail for Germany is in our Germany guide. Visas and work permits are checked for each artist and crew member on top of this list.
Other countries on request. Our guide for non-EU promoters in Europe compares the rules in the Netherlands, Sweden, Spain and Italy. For those dates we map the obligations the same way and look for a licensed adviser in the country when the filings need one. The UK sits outside the EU and its OSS, see the UK guide.
Who does what
One contact for you, a licensed professional for each filing that needs one.
Coordination
The obligation map for each date, the calendar of deadlines, the documents each filing needs, and the follow-up until the last return and the VAT refund on your costs are done.
Advice and signature
A Steuerberater in Germany and an expert-comptable in France advise on your case and sign the filings that require a licensed professional.
Balt does not give tax advice in Germany or France. In both countries tax advice is reserved to licensed professionals, which is why our partners hold that part.
From the first call to the VAT refund
Three steps, started before the artist contracts are signed.
Call on your routing
We go through the dates, the fee terms and the ticketing, and point out what changes the tax bill: a net fee, a venue hire in France, a sale to buyers outside the EU.
Obligation map and calendar
Every filing for every date, who signs it and its deadline, in one document you can share with your team and your accountant.
Introductions and follow-up
We introduce the licensed partners, prepare the files with them and track each return, up to the VAT refund claims on 30 June of the following year.
The deadlines that come first
Some filings fall before the show, a few before the on-sale.
Fee terms
A fee guaranteed net of local tax is grossed up, so the withholding costs more than the headline rate. Decide gross or net, and who is paid, before you sign.
OSS registration
Registering by that date makes the non-Union OSS apply from your first ticket sold (art. 57d of Regulation 282/2011).
DRAC notice
The licensed French producer informs the DRAC at least one month before the show, with the contract attached.
Withholding set-up
In Germany an exemption certificate must be in hand before payment to withhold less than 15.825%. Advances count as payments.