For processing these he usually finds Apple Preview’s tools sufficient. When he is done he goes through the weekend’s photos which he retrieves from Whatsapp, Messenger, Instagram as well as a thorough Google image search. The result he optimises by uploading the file to LandR (and downloading it once it’s ready). A highpass filter on the latter signal helps avoiding low frequency phase cancellation when both are merged. For this he employs a handheld device which in addition to the line signal also captures the crowd noise in the room with its built in microphones. M doesn’t upload every set he plays to Soundcloud or Mixcloud anymore, but he does record all. The afternoon is spent on PR and documentation. M gets around 60 to 120 Euros out of the fund per year. pretty much everything heard in techno clubs. The reason he still files these forms is that they serve as the basis of his annual application to GEMA’s compensation fund whose stated purpose is to compensate composers whose performed works are not tracked appropriately by GEMA, i.e. With this information the public use of his and other people’s compositions could be remunerated correctly – if GEMA did process DJ playlists, which it doesn’t. Into these he enters titles, composers and composition identification numbers. Then he fills in GEMA forms for the track lists of the DJ sets he played last weekend. These values he copies into column 1, followed by a log of dates and durations of his travels in order to not confuse the different rates that apply to half and full days. The official per diem values he takes off a list that is published and updated annually by the fiscal authorities. For cash transactions he identifies the correct rate through the website of Germany’s Bankenverband, by entering the respective amounts and dates. For conversion of payments in foreign currencies he refers to his credit card statement’s corresponding entries as billed in Euro. Expenses for traveling, standard deductions for ‘per diems’ and similar entries fill dedicated columns – once for calculating his income tax and once for his VAT tax declaration, classified by the three different applicable VAT rates. M copies last weekend’s financial transactions into the spreadsheets which he will later use for writing up his annual tax declaration. Scroll down for German version / Deutsche Fassung unten.

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