Do GVL payouts pose a risk to corona support by the government?
GVL payouts do not pose a risk to corona support by the government
The Minister of State for Culture and Media, in agreement with the Federal Ministry of Economics, confirmed: current remuneration from collective management organisations or music licensing organisations has no influence on the special economic support measures granted by the Federal Government in November and December.
Current payouts by CMOs/MLCs relating to past performance periods are not taken into account when calculating turnover under the support programmes.
Specifically, taxable turnover pursuant to Section 1 of the German VAT Act is used as the basis for calculating turnover. In line with the above, turnover was thus generally achieved in a specific month if the performance or service was provided in that month. As such, the date of the performance or service is thus generally relevant, and not the time when the order was placed or the payment was received, in the GVL context, this would be the performer distribution for the years 2015 to 2019 in November 2020, for example. Payment receipts without provision of services do therefore not lead to an exclusion regarding your application for corona state support