Art or no art ... that is the question here.
The drama in five acts that we are discussing today begins at the Düsseldorf Fiscal Court.

Act 1 - The introduction

A qualified theologian gave funeral and wedding speeches. She wanted to apply the reduced tax rate of 7 %, which applies to artistic performances, to her turnover.

Act 2 - Rising action

She argued that her speeches were actually creative works with which she achieved a special level of creativity "masterfully" even in the most difficult cases. Although her speeches always followed the same pattern, this also applied to the works of Aristotle and Schiller.

Act 3 - The turning point

However, the art philistines at the tax office taxed their sales at 19 %. They were not convinced by the "artistic level of design". The speeches were merely the "template-like repetition" of a fixed framework.

Act 4 - Retarding moment

The speaker confidently went to the Düsseldorf Fiscal Court and brought three large folders with her speech manuscripts. The judges withdrew to study the files.

Act 5 - Catastrophe. Or: The judgment

In the opinion of the tax judges, the speaker must also pay tax on her turnover at 19 %. This is because these are not art, but "utility speeches" that always follow the same pattern. To summarize: art is art. Everything else is everything else. Or something like that 😉

👉 Are you self-employed and unsure which tax rate applies to your services? Talk to us - we at WSB will be happy to help you: www.wsb-berater.com/kontakt

#Wedding speeches #Funeral speeches #Art #Sales tax #tax rate #WSB