EnglishIn the most beautiful official german law text it is said as follows:
§ 1.
Für nachstehend genannte Gruppen von Steuerpflichtigen werden nach den jeweiligen Erfahrungen der Praxis anstelle des Werbungskostenpauschbetrages gemäß § 16 Abs. 3 EStG 1988 folgende Werbungskosten auf die Dauer des aufrechten Dienstverhältnisses festgelegt:
1. Artisten
5% der Bemessungsgrundlage, höchstens 2 628 Euro jährlich.
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