There are two different types of remuneration (For each of the two types of remuneration you will receive a payment notice). Your first type of remuneration (that of acquiescence) is subject to the reduced 7% sales tax. For your second type of remuneration (payments of the type "remuneration private copying and rental & lending" - these are also called remunerations for collection services), no VAT is due on your remuneration. However, the remuneration for collection services incurs costs, which we offset against your payment. These costs are charged with 19% sales tax. Therefore, the amount for your remuneration from collection services is reduced by both the collection expenses and the proportional 19% sales tax on the collection expenses.