- The case involves the tax treatment of additional royalties for past transferred copyrights
- The Federal Fiscal Court ruled that royalties under § 32a of the Copyright Act are directly related to the original contract
- The plaintiff’s appeal against the decision of the Düsseldorf Fiscal Court was dismissed
- The plaintiff, a screenwriter, had agreements with various production companies for film scripts
- Additional royalties were invoiced to the production companies based on a new compensation model
- The plaintiff was required to pay the costs of the appeal process
Source: bundesfinanzhof.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
