🇩🇪Germany

GoBD-Verstöße bei manueller Tantiemenbuchführung

1 verified sources

Definition

Die Royalty-Distribution erfordert GoBD-konforme digitale Belege. Internationale PRO-Zahlungen ohne XRechnung/ZUGFeRD-Format erhöhen das Risiko von Finanzamtsprüfungen.

Key Findings

  • Financial Impact: €5.000-€50.000 Bußgeld pro Verstoß; 20-40 Stunden/Monat manuelle Nachbereitung
  • Frequency: Jährlich bei Betriebsprüfungen
  • Root Cause: Fehlende Integration von PRO-Daten in DATEV/ELSTER; E-Invoicing-Mandat ab 2025

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Musicians.

Affected Stakeholders

Steuerberater, Buchhalter, Musikverlage

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

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