Information on remuneration from private copying and rental/lending

You can access information on the modification of the accounting systems for remuneration entitlements from the rights categories private copying (ZPÜ) and rental and lending as well as on the Federal Government's reduction of VAT.

As a result of a ruling by the European Court of Justice (ECJ), certain remuneration entitlements under Sections 27, 54, 54a and 54c of the German Copyright Act (UrhG) are no longer subject to VAT.

This shall apply to all revenues from the private copying (ZPÜ) and rental and lending rights categories from the upcoming distribution runs onwards.

GVL has adapted its distribution systems accordingly. What this means for you in concrete terms is that from the coming distributions onwards, two separate payout notifications will be provided for each payout if you participate in the distribution of private copy proceeds.

In this case, the payout notifications differentiate between revenue subject to VAT and revenue not subject to VAT. We have adapted our detailed reports so that both sources of revenue are shown separately, but you can still see the total amount.

Unlike the remuneration itself, however, the collection costs associated with private copying are subject to the currently reduced VAT and are shown accordingly on your invoice.

Important: Despite separate distribution documents, the payment to you will be made in a joint transfer of the entire payment amount.

Update (02/09/2020): In some cases, however, separate transfers have been made for technical reasons. If necessary, you will receive any outstanding amounts within a few days.

Zusammengefasst:

  • two payout notifications for each distribution (if income was generated in the remuneration groups)
  • both subtotals together add up to the amount paid out
  • the detailed reports show both the two partial entitlements and the total entitlement
  • general reduction of VAT does not affect the current payouts of past distribution years, but it does affect the collection costs of

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