Withholding tax pursuant to Section 50a of the Income Tax Act (EStG)

When paying remuneration for certain services, such as performances by foreign artists or athletes, or the transfer of rights to foreign contractual partners, income tax or corporation tax is levied directly at source, i.e. when the remuneration is paid. Companies are increasingly encountering situations that lead to a withholding tax obligation under Section 50a of the Income Tax Act (EStG) – making it all the more important to recognise them in good time.

In which cases must withholding tax be deducted and by whom? This training course uses practical examples to illustrate the basic rules of withholding tax under Section 50a of the Income Tax Act (EStG) and the consequences of violating the withholding tax deduction obligation.

E-training available in German.

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Target group

Employees from all departments

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Duration

30 - 50 Minutes

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Certificate

yes, after the Self-Check

FAQ

Yes, your KPMG contact person can give you free, temporary access to a demo learning management system for this purpose. You will then be able to access the training for two weeks. You will receive an activation code by email.

If your company uses its own learning management system (LMS), you will receive a SCORM Standard 1.2 that can be integrated into your system (international standard). If you do not use your own LMS, you will receive free access to the WTT CampusONE LMS, where your eTraining will be activated for your employees. Your employees will receive an activation code via an automatically generated email to access the system.

The eTraining course "Withholding tax according to § 50a EStG" takes 30-50 minutes and is divided into clearly structured learning units. Your learning progress is saved so that you can interrupt the eTraining course at any time and continue at a later date.

Eight to ten questions are selected at random from a pool of questions (depending on the total training duration). Learners answer these questions by matching, multiple choice or text entry. If at least 80% of the questions are answered correctly, the self-check is passed and participants receive a certificate. Depending on the settings/options in the LMS, this can be downloaded and printed.

Yes, as part of a separate assignment.

Upon request and after consultation, either an additional module tailored specifically to the customer can be integrated into an existing eTraining course, or a completely new eTraining course can be created based on a joint briefing appointment and a cost estimate.

eTraining "Quellensteuer nach §50a EStG"

Nutzungsrechte, Darbietungen und Co. richtig versteuern

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