You are a small business owner if the small business regulation according to
19 UStG applies to you. This is the case if your part-time revenue, e.g. from GVL royalties, did not exceed €22,000 last year and is not expected to exceed €50,000 in the current year.

If you are subject to VAT, you will automatically no longer be listed as a small business. This is the case if you issue invoices with sales tax stated or if you have to report sales taxes to the tax office.

If this is the case, please inform us as soon as possible of your correct VAT number, as this is decisive for the payment of future distributions. You will find this information, for example, on your last sales tax assessment notice.  Alternatively, you can also provide us with your VAT ID. In Germany, this is represented as follows: DE+9 digits.

If you have any questions or are uncertain about your VAT obligations, please contact your local tax office.