Piano lessons, culture lessons (85.52.0.01)
Formalities relating to the employment of workers
Tax related formalities
For service providers operating across borders without a branch in Germany, there are various special jurisdictions and special regulations depending on the tax liability, activity or type of tax.
Characteristics and key concepts of the service
This service includes the administration of art, drama, and music instruction. Units administering this type of instruction may go by the name of "school", "studio" or "class", etc. They administer formally organized instruction, mainly for hobby, recreational, or self-development purposes; this instruction, however, does to result in professional training qualification or in a university degree.
This service includes:
- Activities of piano teachers and other music instruction
- Art instruction
- Klavierunterricht durch selbständige Lehrerinnen und Lehrer
- Kulturunterricht durch selbständige Lehrerinnen und Lehrer
- Schulen (Kulturunterricht)
- Schulungsheime (Klavierunterricht durch Selbstständige Lehrerinnen und Lehrer)