Whether you have to pay taxes twice as a model in Germany and abroad depends primarily on where your tax residence is and in which countries you work.

If your primary residence is in Germany, you are generally subject to unlimited tax liability here. This means that you must report your entire worldwide income in Germany—including fees from photo shoots or jobs abroad. However, this does not automatically mean that you pay double taxes.

Many countries have signed so-called double taxation agreements with Germany. These agreements determine which country is authorized to tax the income. For example, if you are physically working abroad for a photoshoot, a withholding tax may be deducted there initially. In your German tax return, this tax is generally credited against your tax liability, or the income is exempted accordingly. This prevents you from having to pay taxes on the same amount twice.

It is important that you document exactly which country you worked in, how much your fee was, and whether taxes were already withheld abroad. Especially in the modeling and influencer sectors, payments often go through agencies or international productions, which can make the tax situation more complex.

That’s why it makes sense to work with a tax advisor who has experience with internationally active freelancers or artists. This ensures that you file your taxes correctly and don’t pay more than required by law.