…advertising servicesshould have been subject to a withholding tax of 15.825% of the remuneration. In case of a contractual “gross up”, the additional burden on the domestic client would have…
Withholding tax on online advertising
…(incl. solidarity surcharge) on domestic clients. In the case of a contractual “gross-up”, the additional burden on the domestic client amounts to approx. 18.8% of the “net” payments to be…