Activities of ballet companies, orchestras, bands and choirs (90.01.2.00)
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Other service-related formalities
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Formalities relating to the employment of workers
If you would like to hire an employee you need to proceed with the following steps. These formalities CANNOT be processed through the Point of Single Contact.If the employment is terminated you also have to inform the authorities where the employee has been registered.
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The employer must withhold and pay the wage tax.
When posting employees to Germany, the Employee Posting Act must be observed. This law obliges both employers based in Germany and employers based abroad who employ workers in Germany to comply with statutory and, in certain sectors, collectively agreed working conditions. In addition, employers are subject to further obligations.
Employers are obliged to fill a certain number of jobs with severely disabled persons or persons of equal status. A compensatory levy must be paid for each unfilled mandatory position.
Tax related formalities
For taking-up and pursuit of a service please also consider the following tax related formalities which CANNOT be processed through the Point of Single Contact:
The commencement of a freelance activity must be reported directly to the responsible tax office without any formalities. In addition, you must provide the responsible tax office with further information on the legal and factual circumstances relevant for taxation.
We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:
If you move into an apartment, you must register with the responsible registration office (municipality, city or administrative community) within two weeks.
Characteristics and key concepts of the service
This service includes:
- Production and performance of concerts, dancing and other stage performances:
- Activities of music and dance companies, orchestras, bands or choirs
- Aufführung von Konzerten, tänzerischen und sonstigen Bühnendarbietungen (Ballettgruppen, Orchester, Kapellen und Chöre)
- Bands (Musikgruppen)
- Kapellen (Musikgruppen)
- Musikproduktionen durch Musikgruppen
- Philharmonien (Orchester)