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Tax-deductible costs (KUP) calculatorTable of contents
The 50% tax‑deductible costs (KUP) is a preference for income derived from copyright. To apply it safely, you need to meet statutory conditions and keep solid documentation.
Use the KUP calculator for orientation.
Most often for creative work where a copyrightable work is created and rights are transferred or licensed. The key is that the copyright part of remuneration can be clearly separated.
In practice, the contract should clearly indicate which part of remuneration is for copyright. Lack of separation is a common reason why 50% KUP is challenged.
If a contract includes both creative and non‑creative tasks, separate them. Then 50% KUP applies only to the creative part, and standard costs apply to the rest.
Typically required:
Documentation should show the link between income and copyright.
50% KUP are subject to annual limits. If you have multiple copyright income sources, the limit accumulates across the year. See: KUP limits.
Not every contract automatically qualifies. What matters is the nature of the work and whether a copyrightable work is created. See: KUP by contract type.
Requires a separated copyright component and documentation of the work.
Possible only for the creative part of remuneration with clear rights transfer.
Scenario 1: a designer creates projects and transfers rights. The contract separates the copyright part — 50% KUP is possible.
Scenario 2: a developer performs technical tasks without clear rights transfer. Missing separation and documentation — high risk of challenge.
A simple record is enough: description of the work, date of creation, how rights were transferred, and remuneration assigned to the copyright part. This makes 50% KUP easier to defend in case of verification.
Most often these are creators working on copyrightable outputs (for example designers, developers, journalists, content creators). The profession itself is not enough — what matters is whether a work is created and rights are transferred or licensed.
The contract can state that part of the remuneration relates to creative work and the remaining part to non‑creative tasks. Then 50% KUP applies only to the creative part, while standard costs apply to the rest.
Without separation and documents it is safer to apply standard costs. In practice it is worth updating the contract and records for future periods to show the link between income and copyright.
The payer may require records of works and proof of rights transfer. Without consistent documentation they usually fall back to standard costs.
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