• Portrait of Kauli Seadi (Windsurf World Champion) - Click to see the Portraits Gallery.Portrait of Kauli Seadi (Windsurf World Champion) - Click to see the Portraits Gallery.
  • Standup Paddle Surfing (SUP) in Maui/ Hawaii - Click for moreStandup Paddle Surfing (SUP) in Maui/ Hawaii - Click for more
  • Three Mountainbikers racing on a single-trail through a forest in Germany. Click to see more in the MTB gallery.Three Mountainbikers racing on a single-trail through a forest in Germany. Click to see more in the MTB gallery.
  • Young woman diving in pool. See more images in my Fashion photo galleryYoung woman diving in pool. See more images in my Fashion photo gallery
  • American Street Cruiser in Malibu/ California - Click for more Travel PicturesAmerican Street Cruiser in Malibu/ California - Click for more Travel Pictures
  • Gannet Bird Colony in South-Africa. Check you my image galleries - clickGannet Bird Colony in South-Africa. Check you my image galleries - click
  • Windsurfing Water Action Photography- click for moreWindsurfing Water Action Photography- click for more
  • Mountainbike Beach Race in Holland. Click to see my MTB gallery.Mountainbike Beach Race in Holland. Click to see my MTB gallery.
  • Portrait of Kauli Seadi (Windsurf World Champion) - Click to see the Portraits Gallery.Portrait of Kauli Seadi (Windsurf World Champion) - Click to see the Portraits Gallery.
  • Young woman diving in pool. See more images in my Fashion photo galleryYoung woman diving in pool. See more images in my Fashion photo gallery
  • Mike Eskimo.Mike Eskimo SUP surfing in Hookipa/ MauiMike Eskimo.Mike Eskimo SUP surfing in Hookipa/ Maui
  • MTB Test PhotosMTB Test Photos
  • Mountainbike Beach Race in Holland. Click to see my MTB gallery.Mountainbike Beach Race in Holland. Click to see my MTB gallery.

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.

Back to Extras

Customer Comments

"Thanks for the shots. You have done a very good job as always."

Jason (JP)
Catalog Photoshoot

"Thanks so much for the awesome photos and risking life and limb for them."

Shawna (JP/ Vela)
Cover Photoproduction

Food for Thought

If can, can - If no can, no can...
Hawaiian truism

Next, you may want to