For Events with location in Germany: The listed participation fee is a gross amount and free of VAT according to §4 Nr. 22 UStG (German value added tax act). The entertainment expenses are subject to VAT and will be listed on the invoice separately.
For Events with location outside Germany: The participation fee is a net amount plus sales tax or VAT applicable at the respective event location. The VAT will be listed on the invoice separately.
For online events: The listed participation fee will be invoiced without VAT. For participants from Germany the fee is tax-free according to §4 No. 22 UStG, for participants from abroad the reverse charge procedure applies.
