VAT Treatment of Remuneration Based on Participation Claims under Section 87k UrhG

• Schleswig-Holstein’s Ministry of Finance issued guidance on the VAT treatment of royalties paid under the participation claim in § 87k UrhG.
• § 87g UrhG gives press publishers a related right to control online use of their journalistic content, including possible paid licensing to platforms like search engines and social networks.
• § 87k UrhG grants authors and other rights holders (e.g., journalists) a statutory right to an appropriate share of the publisher’s revenue from exploiting those rights, generally one-third.
• This remuneration claim may only be enforced by collecting societies, not directly by individual authors or rights holders.

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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