- Fairnessausgleich (fairness compensation) for previously granted copyright is subject to value-added tax
- Additional compensation for previously granted copyright based on reach is taxable at a reduced tax rate
- Section 32a of the Copyright Act (UrhG) establishes a fairness compensation obligation
- Disputes often arise over additional compensation to ensure fairness in exploitation revenues
- Legal cases, such as the one involving author Anika Decker and the films “Keinohrhasen” and “Zweiohrküken,” highlight the importance of fair compensation for copyright holders
Source: haufe.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.
