From January 2020 the statutory minimum wage in Germany will be 9.35 euros per hour. In Germany the statutory minimum wage has been applying without restriction from January 1, 2018.
Information as well as on the regulations for interns can be found at touring artists here.

The contribution rate for the German Artists’ Social Security Fund (KSK) will remain 4.2 % in 2020 and will remain stable according to a press release of the Federal Press Office.

Companies that use and exploit artistic or journalistic services must, under certain conditions, pay the artist's social contribution.

Mor information about the contribution rate at touring artists here and at the Artists`Social Security Fund (KSK) here.

Since 1 January 2019, the electronic application procedure for A1 certificates is mandatory. Employers have to apply for the A1 certification for employees through a certified payroll program or a completion help service (such as sv.net). However, self-employed people still have to use the paper version.

The contribution rate for the German Artists’ Social Security Fund will remain 4.2 % in 2019 and will remain stable. The Künstlersozialabgabe-Verordnung 2019 was published in August 2018 in the Federal Law Gazette of the Federal Ministry of Labour and Social Affairs. Companies that use and exploit artistic or journalistic services must, under certain conditions, pay the artist's social contribution.

The statutory minimum wage in Germany will increase in two steps: From January 2019 it will be 9.19 EUR per hour and from 2020 9.35 EUR per hour. In Germany the statutory minimum wage has been applying without restriction from January 1, 2018.
Information as well as on the regulations for interns can be found at touring artists here.

Germany and Ukraine signed an agreement on social security in November. It includes regulations in order to avoid double insurance in both countries and is based on principles that are valid within the EU: A mobile worker is subject to the laws of the country in which he/she is actually employed or self-employed. In case of a temporary activity of up to 24 months in the other state, he/she remains insured under the social insurance system of the previous state of employment (principle of posting). In addition, the agreement provides for the unlimited transfer of pensions as well as within the field of accident insurance to the other contracting state.
The agreement has to be ratified by the parliaments of both countries before it finally comes into force after signing. Agreement as pdf (German language).

As of 1st January 2019, new rates for per diems and accommodation allowances for foreign travel apply. They can be found in the current administrative regulation “Allgemeine Verwaltungsvorschrift über die Neufestsetzung der Auslandstage- und Auslandübernachtungsgelder”: ARVVwV, Annex.
They apply in the context of publicly funded projects, which must be billed according to the Bundesreisekostengesetz (BRKG; English: German Travel Expenses Act).
More on the BRKG here.

From January 1, 2019 new standard rates for additional meal and accommodation allowances for business trips abroad apply. Travel expenses can be claimed for tax purposes, based on these standard rates. The related circular of the Federal Ministry of Finance with an overview of the rates can be found here.
Information on travel expenses and taxation is provided by touring artists here.

Starting from January 2018, new regulations regarding the deadlines for tax declarations apply (for tax declarations as of 2018): a private tax declaration 2018 has to be made until July 31, 2019. Declarations prepared by tax advisers generally need to be submitted until February 28 of the second year following: deadline for tax declarations 2018 is February 29, 2020.
Information (in German)

Starting from 1 January 2018, the assessment ceilings for premiums for the general retirement insurance (West) will be 6500 euros per month. The assessment ceilings for premiums for the general retirement insurance (East) increased to 5800 euros per month. The surplus amount of an income will be exempt from social security contributions.
 
In 2018, the limit for mandatory statutory health insurance increased to 59 400 euros per year. Having an income above the limit, it is possible to join a private health insurance programme.
Information (in German)

The contribution rate to the Artists’ Social Security Fund (KSV) amounts to 4.2 %. An information of the Federal Ministry of Justice and Consumer Protection is available here (in German).

As of 1 January 2018, the gross minimum wage of 8.84 euros per clock hour applies without restriction.

The minimum wage also applies to foreign workers employed by German organisations and businesses in Germany.

Also other European countries have statutory minimum wages, but not all of them. Current data can be found, for example, on the eurostat website (German language only).   

More information on the minimum wage, on the status of artists and contracts is provided by touring artists here.

From January 1, 2018 new standard rates for additional meal and accommodation allowances for business trips abroad apply. Travel expenses can be claimed for tax purposes, based on these standard rates. The related circular of the Federal Ministry of Finance with an overview of the rates can be found here.
Information on travel expenses and taxation is provided by touring artists here.

As of 1st January 2018, new rates for per diems and accommodation allowances for foreign travel apply. They can be found in the current administrative regulation “Allgemeine Verwaltungsvorschrift über die Neufestsetzung der Auslandstage- und Auslandübernachtungsgelder”: ARVVwV.
They apply in the context of publicly funded projects, which must be billed according to the Bundesreisekostengesetz (BRKG; English: German Travel Expenses Act).
More on the BRKG here.

Starting from June 11, 2017 Ukrainian citizens are exempted from EU short-stay visa requirements. Ukrainians who hold a biometric passport are now able to enter the EU without a visa for 90 days in any 180-day period, for tourism, familiy or business purposes. This does not entail any work permit! The visa exemption applies to all EU countries, except Ireland and the UK, plus Iceland, Liechtenstein, Norway and Switzerland. Information is available from the German Embassy in Kiev.

State of Double Taxation Agreements and other agreements with regard to taxation (between Germany and other states), January 1, 2017 – Information of the Bundesministeriums der Finanzen (Ministry of Finances)

From January 1, 2017 new standard rates for additional meal and accommodation allowances for business trips abroad apply. Travel expenses can be claimed for tax purposes, based on these standard rates. The related circular of the Federal Ministry of Finance with an overview of the rates can be found here.
Information on travel expenses and taxation is provided by touring artists here.
 

As of 1st January 2017, new rates for per diems and accommodation allowances for foreign travel apply. They can be found in the current administrative regulation “Allgemeine Verwaltungsvorschrift über die Neufestsetzung der Auslandstage- und Auslandübernachtungsgelder”: ARVVwV.
They apply in the context of publicly funded projects, which must be billed according to the Bundesreisekostengesetz (BRKG; English: German Travel Expenses Act).
More on the BRKG here.

New rules for the visa-free entry to the USA for German citizens apply. They limit, amongst other changes, the participation in the so-called Visa Waiver Program that simplifies entry formalities for travellers from specific countries, i.e. Germany. 

The health insurance fund Techniker Krankenkasse provides an overview on the new rules here (in German only).

More information by the Federal Foreign Office (in German only).

Since 1st January 2016 new standard rates for additional meal and accommodation allowances for business trips abroad apply. Travel expenses can be claimed for tax purposes, based on these standard rates. See the Information of the Federal Ministry of Finance here. (only in German available)

More on tax-deductible expenses when travelling here.

Since 1st January 2015, new rates for per diems and accommodation allowances for foreign travel apply. They can be found in the current administrative regulation “Allgemeine Verwaltungsvorschrift über die Neufestsetzung der Auslandstage- und Auslandübernachtungsgelder”: ARVVwV.
They apply in the context of publicly funded projects, which must be billed according to the Bundesreisekostengesetz (BRKG; English: German Travel Expenses Act).
More on the BRKG here.

Starting from 1 January 2016, the assessment ceilings for premiums for the general retirement insurance (West) increased from EUR 6050 (in 2015) to EUR 6200 per month. The assessment ceilings for premiums for the general retirement insurance (East) increased from EUR EUR 5200 to Euro 5400. 
 
 In 2016, the limit for mandatory statutory health insurance increased to EUR 56 250 per year. If you have an income over this limit, you can join a private health insurance programme. 
Information (in German language)

Starting from July 1st 2015 employees form Croatia gain unrestricted access to the German labor market. The two years transition period, since Croatia became an EU member, will come to an end. Information

On 1 February 2015 the Social Security Agreement between Germany and Uruguay came into effect. Within the area of social security it covers pension issues and secures and coordinates the legal relations between both states. The agreement makes sure that social protection is ensured during stays or periods of residence in the other contracting state (Information of the German Federal Ministry of Labour and Social Affairs - in German language).

Travel to India got a little easier thanks to the so-called Tourist Visa on Arrival (TVoA) program for nationals from several countries, including Germany.
The 30-day visas are for the purpose of “recreation, sightseeing, short duration medical treatment, casual business visit, or casual visit to meet friends and relatives” only. Information

Starting from 1 January 2015, the assessment ceilings for premiums for the general retirement insurance (West) increased from EUR 5950 (in 2014) to EUR 6050 per month. The assessment ceilings for premiums for the general retirement insurance (East) increased from EUR EUR 5000 to Euro 5200. 
In 2015, the limit for mandatory statutory health insurance increased to EUR 54 900 per year. If you have an income over this limit, you can join a private health insurance programme. Federal Government information - in german language

The revised circular of the BMF of 12 November 2014 on the taxation of fees according to double taxation agreements (IV B 2 – S 1300/08/10027) is executed starting from 1 January 2015. Information here

Lithuania has joined the European Monetary Union on January 1st, 2015. Now the euro area encompasses 19 states and all three Baltic states are now using the euro as currency. European Commission

Since 1st January 2015, new rates for per diems and accommodation allowances for foreign travel apply. They can be found in the current administrative regulation “Allgemeine Verwaltungsvorschrift über die Neufestsetzung der Auslandstage- und Auslandübernachtungsgelder”: ARVVwV, Anlage_2015.
They apply in the context of publicly funded projects, which must be billed according to the Bundesreisekostengesetz (BRKG; English: German Travel Expenses Act).
More on the BRKG here.

Since 1st January 2015 new standard rates for additional meal and accommodation allowances for business trips abroad apply. Travel expenses can be claimed for tax purposes, based on these standard rates.
More on tax-deductible expenses when travelling here.

Since 28th April 2014, the Republic of Moldova has been transferred to the list of third countries whose nationals are exempt from visa requirements; the visa obligation for citizens of the Republic of Moldova who hold a biometric passport and want to travel to the Schengen zone for a short-stay is abolished. Since January 1^st 2008, a visa facilitation agreement with the EU was in force; after the successful Visa Liberalisation Dialogue; European Parliament and European Council agreed on the abolition.  www.ec.europa.eu

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Self employed stage and costume designers in Germany can now bill their freelance services at a VAT rate of 7 %; this was established in the common statement of the finance administrations of the federal government and the Länder dated 07. February 2014. The complete 19 % rate is only to be applied in exceptions. The decisive element for the VAT evaluation of self-employed stage and costume designers’ services is the contractual agreement and its actual realization. www.bundesfinanzministerium.de

Since February 1st 2014, all credit transfers and direct debits in euro will be made under the same format.  Payments in the Euro Area will significantly become easier. For the Single Euro Payments Area = SEPA, national formats of transfers like the bank account number will be altered into the standards of IBAN (International Bank Account Number) and BIC (Business Identifier Code). They can be used in the 28 EU-States, in Iceland, Liechtenstein, Norway, as well as Monaco, Switzerland and San Marino. www.sepadeutschland.de and www.europeanpaymentscouncil.eu

Since January 1st 2014, simplified per diem calculations according to the Bundesreisekostengesetz (the German Travel Expense Act) apply. Now two different fixed rates are taken as basis instead of the three rates before: absences within Germany longer than 8 hrs are billed with 50 % of the per diem and from 24 hrs on with the full per diem. The simplification also applies for the per diems when travelling outside Germany: For stays longer than 8 hrs, 80 % of the full per diem apply, for 24 hrs the full per diem.    
Also some rates for per diems abroad and accommodation allowances have changed.  www.verwaltungsvorschriften-im-internet.de

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Since Januar 1st 2014, the special regulation for nationals of Bulgaria and Romania has ended. From the beginning of this year on they enjoy full freedom of movement of workers in other EU member states. www.europa.eu

On January 1st 2014 the contribution rate to the German Artists' Social Security Fund for users was increased from 4.1% to 5.2%.

Enterprises on German territory like editing houses, theaters, advertising agencies, or museums, which are regularly engaging artists - the so called users - pay a contribution based on the remuneration. From the beginning of this year, this contribution has been increased by 1.1%. www. kuenstlersozialkasse.de

Read more on the contribution.

As 18th country of the altogether 28 EU member states, Latvia has joined the European Monetary Union on January 1st, 2014. The other member states using the euro as currency are Austria, Belgium, Cyprus, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Luxemburg, Malta, the Netherlands, Portugal, Slovakia, Slovenia, and Spain. www.ec.europa.eu

On August 1st 2013, the E-Government Law to advance electronic administration as well as to change additional regulations came into effect in Germany. The law’s objective is to ease electronic communication with the administration. E-government allows citizens and businesses to utilize administration services easily, quickly and independent of location and office hours by using electronic information technologies. This means: from an application to a notification, everything is done electronically. Electronic certifications can be presented online, identities can be guaranteed with an ID’s online function and secure De-Mail offers an electronic alternative to letters. Additional information and FAQs can be found on the German Federal Ministry of the Interior’s website www.bmi.bund.de.

Since July 1st 2013 Croatia belongs to the European Union. Now the EU has 28 Member States. However, the accession to the EU is not automatically equivalent to the Schengen Agreement of the free movement of persons. Border controls between the Schengen States Hungary and Slovenia remain in control. For nationals of Croatia, temporary restrictions of the regulations on the freedom of movement for workers apply until June 30, 2015. More information at www.ec.europa.eu.

Since July 1st 2013 the German annual tax law is in force. It exempts stage directors and choreographers from value added tax starting from 1st July 2013 pursuant to § 4 Nr. 20-22b UStG (English: Value Added Tax Act) if they work at public theaters. The draft was first rejected by the Bundestag (English: German Federal Parliament) because of contentious points, but the exemption is now in force. 

Practically this means: The exemption accounts for revenues made after the 30th of June 2013. The date of the service provision/performance is determining (not the date of invoce nor the date of the receipt of money).