Skatteretlig kvalifikation af musikere og opgørelse af indkomsten

Line Dedenroth Strøm

Student thesis: Master thesis

Abstract

This paper examines Musicians tax situation, including what issues if any, the Danish tax system raises for people whose profession is music. This survey is conducted partly as a consequence of the fact that the Musicians job is atypical, and also because politicians, and several other stakeholders want to promote music and talents in Denmark, since they believe that there is a great potential to monetize the music business. I therefore find it appropriate to examine whether there are any tax issues regarding the musician that should become visible, so they do not stand in the way of an upcoming talent, but rather helps to create the best conditions for the individual musician and also for the musical life in Denmark as a whole. The starting point for the thesis is the current legislation within the national income in general, and in addition, also specifically for musicians thesis problems uncovered by describing and interpreting the relevant legal sources on the way to come to the law within the area. The analysis is primarily based on selected judgments and orders, which specifically deals with tax disputes for musicians as these are a direct reflection of any problem style lines arising in practice. The results show´s that the tax system in Denmark causes problems for musicians in practice, both in relation to the tax definition of a musician, but also in relation to determining his taxable income. These are the primary issues and these problems have actually been shown to have economic consequences for the musician. The problems regarding tax definition of the musician, exists mainly because the distinction between types of income are unclear, given the absence of clear definitions of self – employed, non – commercial, fee recipient and employee. This makes it difficult for musicians to find out which tax rules he should use for calculating his income correct. The reasons is, that the musicians type of job is often organized in a way, so it could be categorized as both self - employed, employee and fee recipient. Issues in relation to the income statement, is primarily a lack of recognition of deductions for operating expenses. The reason is again the musician’s atypical jobs, where it is often impossible to know and prove for the court whether the expenditure is private or professional.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2010
Number of pages134