• Blauwasser Segeln in der Karibik (USVI) - Mehr Bilder in der Highlights Galerie - Hier klickenBlauwasser Segeln in der Karibik (USVI) - Mehr Bilder in der Highlights Galerie - Hier klicken
  • Surfen in Honolua Bay/ Maui , Hawaii - Click for the Surfing GallerySurfen in Honolua Bay/ Maui , Hawaii - Click for the Surfing Gallery
  • Eine am Mast montierte, ferngesteuerte Kamera zeigt eine ungewoehnliche Perspektive von Flo Jung in Fuerteventura/ Kanarische Inseln. Mehr Action in der Windsurfing Galerie - Hier klickenEine am Mast montierte, ferngesteuerte Kamera zeigt eine ungewoehnliche Perspektive von Flo Jung in Fuerteventura/ Kanarische Inseln. Mehr Action in der Windsurfing Galerie - Hier klicken
  • Kiteboarding in Rodrigues Rodriguez/ Mauritius. Mehr Kiting action in der Gallery - Hier klickenKiteboarding in Rodrigues Rodriguez/ Mauritius. Mehr Kiting action in der Gallery - Hier klicken
  • Ein Delfin spielt in den Wellen eines Surf Breaks in Australien. Mehr Bilder in der Seascapes Gallery - Hier klickenEin Delfin spielt in den Wellen eines Surf Breaks in Australien. Mehr Bilder in der Seascapes Gallery - Hier klicken
  • Mountainbiken in den Laubwaeldern von Rumaenien - Mehr Outdoor Bilder in der Galerie. Hier klicken.Mountainbiken in den Laubwaeldern von Rumaenien - Mehr Outdoor Bilder in der Galerie. Hier klicken.
  • Blauwasser Segeln in der Karibink (USVI) - Mehr Bilder in der Highlights Galerie - Hier klickenBlauwasser Segeln in der Karibink (USVI) - Mehr Bilder in der Highlights Galerie - Hier klicken
  • Jason Polakow, professioneller Windsurfer und Waterman, in seinem "Spielzimmer". Mehr? Hier fuer die Lifestyle Galerie klicken.Jason Polakow, professioneller Windsurfer und Waterman, in seinem "Spielzimmer". Mehr? Hier fuer die Lifestyle Galerie klicken.
  • Jason Polakow, professioneller Windsurfer und Waterman, in seinem "Spielzimmer". Mehr? Hier fuer die Lifestyle Galerie klicken.Jason Polakow, professioneller Windsurfer und Waterman, in seinem "Spielzimmer". Mehr? Hier fuer die Lifestyle Galerie klicken.

IMPORTANT NOTE ABOUT NEW GERMAN TAXATION LAW REQUIREMENTS - CHANGES AS OF 2010:

Starting in 2010, new requirements have been added to German tax law, when billing to businesses abroad:

EU business customers:

  • MUST provide their VAT ID for billing purposes along with their accurate and complete billing address

Businesses based outside the EU:

  • MUST provide current, official proof of being a tax-registered business in their home country, together with their tax-number
    • This can be done using the form  provided
      (or by providing similar official documentation from the authorities in your contry, containing all the data required in the form)
    • The documentation must be forwarded as original, in paper to my address
    • It must be provided in a language of one of the EU memberstates
      (i.e. English, German, French, Spanish etc. is acceptable)
    • It must be current
      (not older than ONE year)
  • NOTE: If the VAT ID or this proof is not provided by you in a timely manner, the amount invoiced is subject to an additional charge of 7% resp. 19% VAT (Value-added tax, current as of Jan-2010; rate depends on the service rendered).

In summary:

If your business is based outside of Germany:

  • The above DOES apply to you!
  • If the VAT ID or the proof as outlined above
    • IS provided, VAT will not be charged.
    • IS NOT provided, VAT will be charged.

If you are a business customer, you can avoid being billed VAT.
To do so:

A personal note about this procedure:

This new requirement was not my idea, but I am subject to the legal requirements - whether I like world government or not. Otherwise the VAT would have to come out of my own pocket.

Some links (in German):

Statement of the German tax authorities (pdf)

Umsatzsteuergesetz (UStG) about taxable turnover §1

Umsatzsteuergesetz (UStG) about the place of service §3a

Note: Generally I am not selling pictures as such, but am granting licenses to use images. You can read up further details here.

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Customer Comments

"We have just received the photos. They look brilliant, thank you so much, I am super happy. A thousand Thank you's for the excellent job"

Donald (Mistral)
Catalog photoshoot

"The pictures are excellent. Thanks!"

Bruce (OPI Office Products International (UK))
Magazine Article

Food for Thought

The fool has said in his heart, "There is no God".
The Bible

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