Tax break for German nightclubs

Tickets for live DJ performances will now be taxed at the same rate as other concerts following a new ruling by the Federal Fiscal Court

Berlin's legendary Berghain was the first club to benefit from the lower rate of tax © Gunnar Klack/Wikimedia Commons (CC BY-SA 4.0)

Live performances by house and techno DJs have been officially recognised as ‘concerts’ by Germany’s Federal Fiscal Court, slashing the tax paid on live electronic music events to 7%.

Tickets for club nights were formerly levied at 19%, but are now eligible for the lower rate of sales tax after being redefined as “concert-like” events by the  Bundesfinanzhof (BFH).

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In a judgment dated 23 July, but published in late October, the BFH affirms that “the performance of techno and house…

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