§ Mr. FisherTo ask the Chancellor of the Exchequer what discussions he has had with German Treasury Ministers about the tax treatment of British artists appearing in Germany. [7672]
§ Mr. JackDiscussions have not been held on the specific issue of UK resident artists appearing in Germany. Germany imposes tax at a rate of 25 per cent. from the gross payments made to non-resident entertainers. However, Germany has confirmed that artists performing in Germany may apply for an income tax assessment by submitting a tax return at the end of the tax year to take into account the actual expenses they have incurred.