Häufig gestellte Fragen
Is pure project management software sufficient for MICE organisers?
Classic project management software maps tasks, dates and resources, but usually covers an organiser's commercial core processes only incompletely. For MICE agencies, integrated crew scheduling, catering and venue costing, artist fees and travel expense accounting are also relevant, which an ERP connects centrally with financial accounting. Without this integration, media discontinuities arise between planning, purchasing and billing, which can become expensive for projects with high fixed and risk costs. Whether a project tool is enough or an industry ERP is needed depends on event volume, the share of in-house production and the desired depth of plan-versus-actual control.
How high is the Künstlersozialabgabe (artists' social levy) in 2026, and when does an organiser have to pay it?
The levy rate for the Künstlersozialversicherung (artists' social insurance) falls from 5.0 to 4.9 per cent in 2026 and is calculated on the fees paid to self-employed artists and publicists. For most companies, a raised de-minimis threshold of 1,000 euros per year applies from 2026, below which no levy is due. So-called typical exploiters such as concert promoters, theatres or comparable organisers that regularly stage artistic performances are exempt from this de-minimis threshold and are liable to pay the levy in principle. An event ERP should automatically record levy-liable fees and support the annual report to the Künstlersozialkasse.
Which tax obligations apply when booking foreign artists?
For foreign artists with limited tax liability who perform in Germany, the domestic organiser, as the party owing the remuneration, must withhold tax under Section 50a of the German Income Tax Act (EStG). Under a gross agreement, the withholding tax is generally 15 per cent plus solidarity surcharge (around 15.825 per cent); under net agreements the effective burden is higher. The withheld amount must be declared and paid to the Bundeszentralamt für Steuern (Federal Central Tax Office) by the 10th day after the end of the respective calendar quarter, whereby double-taxation agreements or exemption certificates can reduce the burden. Since the organiser is liable for correct withholding and remittance, the ERP should support the corresponding deduction logic and documentary evidence.
What changes with the e-invoicing obligation for event agencies?
Since 1 January 2025, domestic companies in the B2B sector must be able to receive and process electronic invoices, which also affects event agencies. The obligation to send is staggered: from 1 January 2027 it applies to companies with more than 800,000 euros in prior-year revenue, and from 1 January 2028 to all domestic B2B companies. A mere PDF invoice without structured data does not meet the requirements, as a standard-compliant format under EN 16931 such as XRechnung or ZUGFeRD is required. An ERP for organisers should therefore be able to create, receive and archive e-invoices in a standard-compliant and audit-proof manner.
How long must event contracts and records be retained?
The Fourth Bureaucracy Relief Act shortened the retention period for accounting records such as incoming and outgoing invoices from ten to eight years with effect from 2025, while ten years continue to apply to annual financial statements, balance sheets and inventories. Business correspondence, such as many contract and offer documents, must generally be retained for six years, with industry-typical rider lists and fee contracts classified according to their documentary character. Under the GoBD, electronic invoices must be archived digitally and immutably; merely printing and filing them is not sufficient. A GoBD-compliant DMS or archiving component in the ERP ensures that contracts, records and fee documentation are retained on time and in an audit-proof manner.
How are crew travel expenses settled correctly in an event ERP?
Crew members frequently travel nationwide for set-up and tear-down dates, so meal and accommodation allowances must be recorded cleanly. For domestic trips in 2026, the unchanged rates are a meal allowance of 14 euros for absences of more than eight hours or on arrival and departure days, and 28 euros for full calendar days with 24 hours of absence. If meals are provided, proportional reductions must be applied, namely 5.60 euros for breakfast and 11.20 euros each for lunch and dinner. An event ERP with mobile travel expense capture can apply these allowances and reductions automatically and assign the receipts directly to the respective project costing.