No withholding tax for Online marketing measures

The German Federal Ministry of Finance (BMF) has clarified in its current statement, that remunerations to foreign online platform operators and internet service providers for the placement or mediation of electronic marketing measures on websites are not subject the German withholding tax according to Sec. 50a German Income Tax Act (BMF, Statement dated 3.4.2019 – IV C 5 – S 2411/11/10002).