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Understanding the Legality of the Artist Social Security Levy

This comprehensive study delves into the legal intricacies surrounding the Artist Social Security Levy in Germany. With a focus on the inclusion of overseas earnings in the levy's calculation, the book provides a detailed analysis of the special position of the Artist Social Security in the German social security system. It explores the unique contribution structure for self-employed artists and publishers, highlighting the half-share of necessary funds required for financing, compared to employed individuals. The book also examines the ongoing debate on the financing of the levy, particularly the artist social security levy paid by marketers and distributors of artistic and publishing works.

Legal Framework and Case Law Analysis

The book offers an in-depth look at the fundamental principles of the Artist Social Security Act, the relevant case law, and the academic discourse surrounding the topic. It meticulously analyzes the decision of the Federal Constitutional Court from April 8, 1987, which deemed the Artist Social Security Levy compatible with the constitutional and social security law of the Federal Republic of Germany. However, it also addresses the contemporary challenges posed by autonomous and international social law concerning the inclusion of overseas earnings. The book presents a comprehensive list of legal and practical measures to prevent the unlawful treatment of overseas earnings, ensuring compliance with both domestic and European social law.

Target Audience and Practical Applications

This book is an essential resource for legal professionals, artists, publishers, and anyone involved in the creative industries. It provides valuable insights into the complex legal landscape of the Artist Social Security Levy, offering practical guidance on navigating the challenges of including overseas earnings. The book's clear and concise writing style makes it accessible to both professionals and individuals seeking to understand the legal implications of the levy. Whether you are an artist, a publisher, or a legal advisor, this book equips you with the knowledge and tools to navigate the legal complexities of the Artist Social Security Levy in Germany.