Guidline of the funding process #TakeHeart

These guidelines contain all of the information necessary to successfully complete the entire funding process, from the conclusion of the contract through to the final report.

Please read the guidelines carefully and refer to them if questions arise during the process.

The guidelines do not claim to be complete. If in doubt, always consult the most recent version of the relevant legislation or consult the person responsible for the program at the Fonds.

We have described larger complexes of the funding process in separate fact sheets so that you can find the necessary information as quickly as possible (conclusion of contract, call for funds, self-administration area).

In addition, guides to completing forms are available for the documents "Cost and Financing Plan" (Kosten- und Finanzierungsplan”) and "Final report” (Verwendungsnachweis).

On the website of the Fonds Darstellende Künste, you can find video tutorials and Quicktipps on some of the processes involved in funding, in which we explain in more detail, for example, how to fill out the final report. We regularly add more tutorials, so it's worth checking back here frequently.

The following graphic shows the entire funding process in simplified form. If you need more detailed information on the individual steps, please also consult the fact sheets provided.

In order to access funds from the Fonds, a funding agreement must be entered into. Submit the documents required to conclude the contract at least 4 weeks before the first planned transfer date. Pay particular attention to the deadlines for submitting calls for funds(see "Information sheet: Conclusion of contract" (Merkblatt: Vertragsabschluss) or "Information sheet: Call for funds" (Merkblatt: Mittelabruf)).

When can I start the project?

You have been granted an early start date for your project. You can start your project as soon as you have received the approval (irrespective of the conclusion of the contract).

Can I make advance payments for project-related expenses already incurred?

In principle, you may settle all eligible costs incurred during the appropriation period and calculated in the cost and financing plan. You have been granted an early start date with the written grant approval. As a rule, however, you are not expected to make advance payments (privately) before the funds are available to you. However, if it is absolutely necessary to make purchases before the call for funds, proceed as follows for reimbursement:

In the case of an advance from a private account:

Make the reimbursement from the project account to the private account in due time within 6 weeks after the receipt of the grant funds in the project account.

In the case of advance payment, documents to be attached to the final report:

• Withdrawal slip (if reimbursement to authorized representative of the
  project) or request for reimbursement (if project participants have made
  advance payments)
• Transfer slip of the reimbursement from the project account to the corresponding private account
• Tabular list of the purchases made, including price and date of purchase
• Original receipts of the purchases
• Entry date in the final report receipt list: date of reimbursement from the project account to the private account

In case of advance payment from business/project account:

Documents to be attached to the final report:

• Note with tabular list of purchases made incl. price and date of purchase
• Original receipts of the purchases
• Entry date in the final report receipt list: date of receipt of funds
  from the Fonds in the business account (this means that the expenses
  have been reimbursed)

What does "appropriation period" mean?

The appropriation period defines the time during which expenditures can be understood as project-related. The end date of the appropriation period is the last possible transfer date from the project account for all funds calculated in the cost and financing plan. This applies to the Fonds' funds as well as all other calculated funds and services.

Transfers or expenditures made after the closing date cannot be paid with the funds calculated in the cost and financing plan. Therefore, schedule the final installment (funds transfer date to the project account) no later than 6 weeks prior to the end date.

Process funding (Prozessförderung): How many performances at how many locations can my appropriation period cover?

In the process funding, expenses for the premiere and performances that
occur within two weeks at the same location are generally eligible for
funding. Costs for guest performances occurring after the premiere at
other venues cannot be part of the process funding.

I would like to have a production manager handle the processing. What do I have to do?

If you would like to designate a production manager to handle the
processing with the Fonds, please follow the instructions in the
"Information Sheet: Self-Administration Area" („Merkblatt: Selbstverwaltungsbereich“) to provide the Fonds with
the contact information and power of attorney.

What changes in the course of the project do I need to notify the Fonds of?

Fundamental deviations in content from the project concept applied for as well as changes in the cost and financing plan of more than 20% of an individual item (individual items examples: "1.1 Production management", "2.4 Costume materials", etc.) must be requested in writing by e-mail from the responsible staff member when the deviation becomes known and must be expressly approved by the Fonds. At the same time, an updated cost and financing plan (please do not compare the old and new plan in the same document) must be submitted by mail.

Please submit a (mathematically) comprehensible justification for each deviation. Otherwise, approval will not be possible.

How do I justify changes in the cost and financing plan in a comprehensible way?

In order to make changes in the cost and financing plan comprehensible, it is important to formulate a justification with regard to the successful implementation of the project.

The more clearly this justification is formulated, the easier it is for outsiders to understand why certain changes were necessary in the course of a possible in-depth audit.

Examples of insufficient or incomprehensible justifications:

• "The item ‘graphics’ has been newly added."
• "The item has been reduced by X€."

Examples of comprehensible justifications:

• "Now that we have the opportunity to present the project to a live audience after all, we would like to take advertising measures to reach as many people as possible. Therefore, we are planning to hire a graphic designer to create posters and a budget to hang posters around the city."
• "In the rehearsal process, it turned out that the technical requirements are lower, and we can use existing materials, so savings could be made in this item."

Do I have to set up a project account for the funding?

If you do not already have an account that is kept separate from your private financial transactions, then you must set up a project account.

Previously existing accounts that can be used, including:

• Business account
• Corporate account

in which the project is accounted for under a separate account.

If none of the above accounts are available to you, you must open a new account. When doing so, pay attention to the following instructions:

• This account does not have to be a designated business account. However, it must be an account that is kept separate from private transactions (e.g., supermarket purchases).
• A simple checking account for the grant money is sufficient.
• You can also use this account for other grants. In this case, however, please make sure that the account for the intended use and accounting handle the payments separately and that the affiliations are clearly recognizable (e.g., by indicating the project number).
• Per diem accounts cannot be used to process the grant, as it is generally not possible to transfer funds from them to other accounts.

How do I receive the grant money?

In order for the grant money to be transferred to you on the dates planned in the payment schedule, you must submit a binding call for funds. This is done via the self-administration area on the Fonds’ website. For a detailed description, please refer to the "Information sheet: Call for funds. "

How long can I spend the funds?

For each installment you receive from the Fonds, there is a 6-week (42-day) deadline to spend from the date of disbursement. You must have spent the Fonds’ money within this time.

The funds cannot be spent within the 6 weeks, what can I do?

If you are unable to meet the 6-week deadline for spending an installment, please transfer the remaining funding amount back to the Fonds Darstellende Künste before the deadline, stating your project number and "Reverse transfer of part of installment X" in the reason for payment.

How do I provide evidence of fee payments?

There are several ways to prove payment of fee receipts:

• Invoice of the artist + bank transfer receipt ... or
• Contract between artists + bank transfer receipt ... or
• Artist's withdrawal slip + bank transfer slip (only if the artist is also the recipient of the grant) ... or
• Contract between artists + cash receipt of artist "fee received" + account receipt of the cash withdrawal.

When transferring money, please make sure that the subject is correctly indicated, e.g., "Fee first name last name, stage design project name, receipt number XY."

Which travel expenses are eligible and how do I account for them correctly?

For all travel, please chose the most sustainable, environmentally friendly, economical and cost-effective route and check the Federal Travel Expenses Act, which prescribes the basis of calculation for all travel calculated in the cost and financing plan.

Rail and bus travel

Please use only 2nd class train tickets.
Original train tickets with punch marks as well as online tickets as a PDF or printed out are valid as receipts.

Travel by private car

A mileage allowance of €0.20/km applies without exception to journeys by private car.
The costs for the entire business trip (outward and return journey) may not exceed €130.
In the interests of the environment, journeys by train are preferable to journeys by car.
For all journeys you need a printed route plan as proof, which clearly shows the distance in km.
In the case of multiple trips, a logbook must be kept.

Taxi rides

Taxi rides are only eligible for funding in justified exceptional cases. Therefore, always attach a note to a taxi receipt explaining why the taxi ride was absolutely necessary and taking public transport was not possible.

Travel by airplane

Travel by airplane is also only eligible in justified exceptional cases. Make it clear in a note that the air travel was cheaper than a train trip and why the flight was absolutely necessary.

• Boarding Pass
• Invoice for the airline ticket

I want to pay per diems, how do I calculate them correctly?

Per diems can be calculated for project-related travel. Before calculating daily allowances, find out about the currently valid flat rates. Within Germany, per diems of €14 or €28 currently apply (2022) (see example).

In principle, a distinction is made between per diems for absences of 8 hours or more from the place of residence as well as arrival and departure days, and days with 24 hours of absence. No daily allowance can be paid for absences of less than 8 hours.

Example: A person travels from home to the project rehearsal site Monday through Friday. In this case, the following calculation would be possible:

Be aware that you may have to reduce per diems if the person is staying in a hotel and meals are included in the price. Per diems must be reduced by 20% if breakfast is served, and by 40% if lunch and dinner are served (20% / 40% / 40% => 100%).

Example: A person travels from their home town to the project rehearsal location from Monday to Friday and is accommodated in a hotel with breakfast. All daily rates on days on which breakfast is served must therefore be reduced by 20%. In this case the following calculation would be possible:

Furthermore, the full per diems (in the example €14 and €28) are only valid for business trips up to the 14th day. From the 15th day of a business trip onwards, the per diems must be reduced by 50% (i.e., €7 and €14 in the example).

You can agree on lower per diems individually. Higher per diems than those provided for in the Federal Travel Expenses Act are excluded due to the prohibition of betterment (General Ancillary Provisions on Grants for the Promotion of Projects, 1.3).

Can I claim for overnight stays in private accommodation?

Overnight stays in private accommodation can be charged at a flat rate of €20 per night. However, this flat rate is also only valid for 14 days. From the 15th day on, no flat rate can be claimed.

What do I have to pay attention to when booking a hotel?

Costs for overnight stays in hotels and the like are eligible up to an amount of €70 per night. If an overnight stay in a hotel costs more than €70, the overnight stay must be booked by the fundee, the invoice must be made out to the fundee and the person staying overnight must be named as a guest on the invoice.

In the interest of using the funding economically and sparingly, it is usually advisable to attach a note to the receipt for hotel stays over €70, stating the reason why the higher overnight costs are necessary.

Can I claim expenses for catering and hospitality?

Due to the ban on betterment, expenses for hospitality are generally only eligible in justified exceptional cases (e.g., events with an external impact) and in reasonable amounts.

Non-eligible costs:

• Catering for project participants: internal meetings, rehearsals, etc., are normal day-to-day activities and a prerequisite for project work. Catering expenses in this context are generally not eligible for funding.
• Hospitality for guests in addition to the fee or the flat-rate catering allowance granted as part of the travel allowance is not eligible. If catering is provided, a reduction of per diems within the framework of the Federal Travel Expenses Act is necessary (see: per diems)!
• Likewise, alcohol is generally not eligible.

Eligible costs:

Catering for external guests is only permissible within a restrictive framework and only for events that last for several hours (6 hours in accordance with the Working Hours Act). The proportion of guests must outweigh the project participants or employees of the inviting institution. The calculation basis is based on the daily allowance rates for breakfast, lunch, and dinner (see: Daily Allowances).

Meeting/event between 3 and 6 hours:

• Purely internal: not eligible
• Mainly external guests: 2 drinks (coffee, tea, soft drinks) per person and, if necessary, pastries
• Guideline value: €5.60 p.p.

Meetings/events over 6 hours:

• Purely internal: not eligible
• Mainly external guests: drinks (coffee, tea, soft drinks) and snack/hot meal
• Guideline value lunch/dinner incl. drinks: €11.20 p.p.

A guideline value of €28 per person applies for a full-day event (more than 12 hours).

The commissioning of catering companies should be avoided. If catering is nevertheless commissioned, three comparative offers must always be obtained and the decision must be justified in an award notice.

What documents do I need to account for hospitality costs in the final report?

In addition to the receipts for the expenses, a hospitality note must be created that makes the reasons for the hospitality comprehensible. The hospitality note must contain the following points:

• The number of persons provided with hospitality
• The respective functions of the person provided with hospitality
• Duration of the event within the context of which hospitality was provided
• Type of hospitality
• Average price per person served
• Justification for the necessity of the catering

What are non-cash contributions?

In the #TakeHeart funding programs, it is possible to contribute coverage amounting to 10% of the funding sum through non-cash contributions. Non-cash contributions are always services for which no money is exchanged. These non-cash contributions must be made on a project-specific basis during the appropriation period and must be documented accordingly in the final report.

Examples of non-cash contributions:

• Fees for services rendered in the form of "volunteer work" as part of the project.
• Resources from the company's own inventory that are made available to the project.

Services for which money is paid cannot be considered as non-cash contributions. Such services are included in the cost and financing plan as part of the line items.

Example: The KSK levy is to be provided in non-cash form. This is not possible because the KSK levy is paid in real terms. In this case, the amount required to pay the KSK levy must be contributed to the project as own funds. At the same time, the KSK levy is listed as a line item in the cost and financing plan.

How do I calculate non-cash contributions?

In order to bring in non-cash contributions and to present them in the final report, you need a calculation basis.

Personnel costs

The calculation of non-cash fees is based on the profession of the person and the type of work performed in an appropriate and marketable amount. Please always indicate a comprehensible hourly wage.

Material resources: Larger objects

If you want to contribute non-cash material resources, you must determine the calculation basis yourself and explain it in the explanation column in the CFP as well as in the final report. This is usually possible in two ways:

1st possibility (calculation basis for material costs)

You determine the current market value of the item (market value means what the item is worth today, not what the item cost when it was purchased).

If you can prove this value by, for example, realistic second-hand offers, use this value as the sum you contribute to the project.

Example "video projector": You own a 2-year-old video projector that you will use in the project. The purchase value was €2,000. An Internet search – which you document for the final report (e.g., with screenshots) – shows, however, that today this specific used projector would cost €800. On the basis of this documentation, you can include the video projector as a non-cash personal contribution to the project in the amount of €800.

2nd possibility (calculation basis for material costs)

You determine how high the rental price for the device would currently be with a provider (e.g., through Internet research) and document the offer.

If the same device is not available for rent, a device comparable in technical specifications would have to be used (if this is not possible, please use option 1).

Then keep a "timesheet" for the device in which you list the days you use the device and calculate the researched rental price for each day the device is used.

=> number of days of use x rental price = non-cash personal contribution made

Non-cash resources: Small parts (e.g., materials for building props)

If you are contributing small parts as non-cash personal contributions, please prepare a tabular overview and calculate the non-cash contributions on the basis of standard market prices.

Non-cash resources: Rental costs (e.g., rehearsal rooms)

In order to contribute non-cash rental costs, a rental agreement proving the rental costs is sufficient. However, here too it is only possible to contribute costs that can be allocated to the project. If, for example, a rehearsal room is also used by other artists, only the rental costs for the period in which the funded project is implemented in this room can be submitted. If applicable, you may therefore need to calculate an hourly rate from the monthly rental rate in order to calculate the costs attributable to the project.

Non-cash services from venues or cooperating institutions

If a cooperating institution contributes non-cash services to the project, an official letter from the management of the corresponding institution stating an equivalent value in euros corresponding to the service is sufficient as proof:

Example: "We hereby confirm that we will provide the project 'project name' with rehearsal rooms for a period of X weeks. This corresponds to an equivalent value of €X."

How do I correctly present non-cash contributions in the cost and financing plan?

In the section "C. Non-cash contributions" in the cost and financing plan, you must list each item that represents a non-cash contribution and indicate the calculation basis in the explanation column.

Example: You want to pay a production manager €5,000 in real terms. In addition, the production manager contributes non-cash hours: 12 hours with an equivalent value of €300 (based on €25/hour).

Accordingly, you would have to enter €5,000 under "A. Expenses" in the cost and financing plan in the 1st main item (with the calculation basis of 200 hours at €25 in the explanation column).

Under "C. Non-cash personal contributions" of the cost and financing plan, enter the non-cash item with an equivalent value of €300 including the calculation basis, i.e., €5,000, will be paid out in real terms and €300 will be contributed in non-cash terms.

Can I contribute more non-cash services than the required 10% of the funding amount?

If you have calculated non-cash contributions in your cost and financing plan, please make sure that you do not contribute more than 10% of the funding amount. Higher non-cash contributions can be specified, but will lead to an increased burden of proof. The required 10% of additional funding can also come from different sources.

Example: Your funding amount is €30,000. You therefore require €3,000 in co-financing. You contribute €1,000 of your own cash and have a sponsorship of €1,500, so in total you have already secured €2,500 of co-financing. You contribute the remaining €500 through non-cash services.

How do I account for purchases of material costs?

Receipts for purchases of material costs must include:

• Date
• Price
• Description of goods

When shopping at flea markets or eBay, for example, always get a receipt. It may be wise to purchase a receipt pad and have it on hand.

How do I claim for insurance correctly?

Insurance, like hospitality, is subject to very strict guidelines. Voluntary insurance is generally not eligible for funding. There are exceptions for insurances that are mandatorywithin the framework of a rental relationship. This is often the case with the rental of technical equipment. These insurances are eligible for funding.

Can I forward funds to others for self-administration (e.g. to outfitters)?

It is not allowed to transfer funds for self-administration. Accordingly, the transfer of an equipment budget to outfitters is not possible. The prohibition of transferring the funds is fixed in §3.5 of the funding agreement.

Can I claim for costs for related to coronavirus pandemic protective measures?

If you would like to calculate expenses for the coronavirus pandemic protective measures in the cost and financing plan, please note that only those expenses that comply with the current federal or state guidelines at the time of project implementation are eligible for funding.

Always follow the guidelines issued by your state as a guideline for the frequency of testing in order for expenditures to be eligible.

Document in a spreadsheet all expenditures made from project funds with respect to COVID-19 protection measures. Also document the frequency of testing and the number of individuals tested (anonymously). Attach this table to the final report for eligibility verification.

What do I have to keep in mind when promoting my project?

Artists (groups) whose projects are funded by the Fonds Darstellende Künste undertake to refer to the support by the Fonds Darstellende Künste in all events and publications of the supported project by using the Fonds’ corresponding NEUSTART KULTUR logo and/or the corresponding wordmark, even if the premiere takes place outside the funding period.

This applies to online announcements (digital repertoires, announcements, etc.) as well as to print media. The logo and wordmark must also be sent to the relevant venues for their publications.

Where can I find the logos and how do I use them correctly?

All logos can be found on the Fonds’ website under the "Logo Download".

Only the NEUSTART KULTUR logo corresponding to your program is to be used and none of its predecessor versions. Please note that the logo must not be distorted, disproportionately scaled or changed in its color scheme. You can decide for yourself which of the versions you would like to use, as they have different effects on different backgrounds.

Which funding note do I need to use?

For use in text, use the following wordmark:

For social media postings, feel free to use the hashtag #TakeHeart or link to the Fonds Darstellende Künste.

Is it necessary to obtain a release from the Fonds for printed materials?

No, a release from the Fonds is not required.

How do I invite the Fonds and jury members to events?

A direct invitation is not necessary. Please enter the relevant dates in the self-administration area. The Fonds will fill in the internal premiere calendar using this information. Jury members have access to this calendar and are thus always up to date (see also "Information sheet: Self-administration area").

Do I have to consider certain requirements when awarding contracts?

As you are bound by the requirement to use the funding economically and sparingly in accordance with No. 1.1 of the General Ancillary Provisions on Grants for the Promotion of Projects (ANBest-P), it may be necessary – even irrespective of the amount you spend – to make price comparisons.

If your total income from public funding (funds, own funds as far as institutionally funded or public institution, state, municipality, EU...) is below €100,000, there is a simplified procedure:

In the case of an order valued up to €1,000, not including VAT, a direct award ("direct order") takes place.For orders of supplies and services valued at more than €1,000, not including VAT, three informal but comprehensible comparative offers must be obtained (e.g., screenshot, printout of internet research, copy of catalog page, written offer from the supplier...). They must be documented in the final report, including a brief justification for the selected offer.

• When awarding contracts for freelance services, at least three offers must be obtained, provided that a comparison of offers is possible and expedient (this does not usually apply to artistic services due to the unique selling proposition of the activity).

If your total income from public funds (funds, own funds as far as institutionally supported or public institution, state, municipality, EU...) exceeds €100,000, the Regulation on Sub-threshold Procurement (UVgO) must also be observed.

• Up to €1,000 order value, without VAT, a direct award ("direct order") takes place.
• Order value of between €1,000 and €100,000, without VAT, three written offers must be obtained and documented continuously with an award note (see below).
• Offers and note must be filed with the corresponding document.
• Above €100,000 order value, without VAT, the regulations of the UVgO apply.

Content of the award note:

• Description of services or list of purchases
• A table showing suppliers with address, price, special features (e.g., partial services, additional offers)
• Presentation of the selection criteria (e.g., price, support time, adherence to tariffs, performance strength...)
• Justification of the selection

For further regulations on awarding contracts, please refer to the ANBest-P and, if applicable, the UVgO: https://www.vergabevorschrifte....

Further information as well as guidelines for action at:

https://www.bmwk.de/Redaktion/...

TIP:
Start filling out the numerical proof in the final report right at the beginning of the project. If you keep your entries up-to-date in the total receipt list, the spreadsheet will show you the funds still available in each line item thanks to automatic calculations.
For more information, please refer to the "Completion guide: Final report"

When is the final report due?

In the #TakeHeart funding programs, the final report must generally be submitted no later than 2 months after the end of the funding period.

Please refer to your funding contract(Section 5) for the exact, last possible submission date.

What documents does the final report include?

In order to provide proper evidence of the use of the funds, you must prepare a final report.

This always includes the following documents:

• Case report
• Numerical proof of use of funds
• Declaration on the use of funds

Depending on whether you have calculated corresponding items in the cost and financing plan, the following must also be submitted:

• Evidence of non-cash personal contributions (e.g., timesheets for fee-based services).
• Documentation of coronavirus pandemic protective measures (if, for example, rapid tests are billed)
• Hospitality notes
• Price comparisons/comparison offers
• Inventory list

What is a case report and how do I create one?

In the case report, you describe the implementation of your project in terms of the results achieved and the use of the funding on the basis of various questions. In doing so, you also compare the actual project implementation with the project originally formulated in the application. The template for the case report is included in the form "final report".

What is the numerical proof of use of funds and how do I create one?

In the numerical proof of use of funds, the income and expenses you originally calculated are compared with the income and expenses actually incurred. In this way, you demonstrate that you have worked economically and sparingly and used the funds on time and for the intended purpose. If there were any discrepancies or if the project incurred additional or reduced expenditures, make them comprehensible here. (Use the automatic calculations of the numerical proof already at the beginning of your project to get a good overview of funds still available. For more information, see "Completion guide: Final Report”)

Do supporting documents have to be submitted by mail?

No, we have installed a completely digital process for #TakeHeart. We ask that you refrain from submitting additional documents to us by mail.

What receipts do I need to submit?

Initially, you do not need to submit any receipts. After a cursory review, receipts will be requested on a random basis. You must upload these in digital form in the self-administration area in the event of follow-up inquiries.

How do I archive receipts sensibly and correctly?

Number all receipts that accrue during the course of the project and label them with a note that displays the project affiliation. For example, if your project was funded under the NEUSTART KULTUR program process grant, the identifier might look like this:

2021/PRO/0000-#001

Project number (as a unique project characteristic) – Receipt number

The project's receipts must be kept for at least five years for possible audit.

How do I provide proof of non-cash contributions?

You provide proof of non-cash contributions with a completed timesheet signed by the original person who performed the services. You can find the timesheet template on the Fonds’ website under "Forms."

Non-cash items brought into the project (e.g., a video projector) are documented with a comprehensible receipt for the basis of calculation and a listing of the useful life in the project. The list must be signed by the original provider of the object.

For the estimation of the calculation basis, please refer to the section "non-cash contributions."

How do I submit the final report?

All documents of the final report (case report and numerical proof) must be uploaded digitally in the self-administration area and signed via DocuSign.

Do I have to create a report after each disbursed installment?

There are no interim reports in the #TakeHeart funding programs. Therefore, you do not have to create a report after each grant installment. The use of funds will only be reviewed in the final report after the end of the appropriation period.

Is it possible to calculate flat fee for administration costs?

Yes, it is possible to calculate a "flat fee" for administrative costs that are not supported by receipts.

The following project-related expenses are to be allocated to the administrative costs:

• Proportionate costs attributable to the project for the overall management, direction, and control of the project, such as by management or board members, i.e., no costs for the direct management, direction, or control of the project.
• Proportionate costs attributable to the project for tasks of general organizational accounting, the annual accounting of the organization's finances, including possible related consulting costs, unless they are own, clearly definable and proven costs of the project accounting.
• Communications costs attributable (pro rata) to the project for telephone, e-mail, internet, letter correspondence and postage.
• Office equipment and supplies (pro rata) costs attributable to the project, such as small office equipment, pens, paper, printer cartridges and other supplies.
• Employer costs attributable to the project from professional association contributions and personnel cost allocations, to the extent that they are not substantiated as directly attributable personnel costs of the project.
• Proportionate office space costs attributable to the project, to the extent that they are not claimed as directly attributable workplace costs or rental costs.

The administrative cost allowance can be applied in the amount of 5% of the material costs in the process funding (Prozessförderung) and revival funding (Wiederaufnahmeförderung); in the amount of 5% of the personnel costs in the network and structure funding (Netzwerk- und Strukturförderung).

May I use my artist’s name as the applicant?

In the event of a funding approval, we will conclude the corresponding contracts in this name. Therefore, we ask you to enter your name in the field "Authorized signatory responsible for the project" as it appears on your identity card.

You are welcome to enter your artist’s name in another field of the application (e.g., in the fields "Information on the actor" and/or "Brief description intended for publication") if it is not entered in your identity card/passport.

Does the Fonds Darstellende Künste accept self-selected personal data for the conclusion of the contract?

Yes, if you hold a dgti supplementary ID card, the funding contract can be concluded with this data.

Can consulting fees (e.g., accessibility consulting/workshops/digital implementation/mediation) be funded with the grant?

Yes, this is possible, as long as a project link is made comprehensible.

For whom do I have to calculate artists' social security (KSK) contributions?

You can find all information about the KSK levy here.

And further information here.

Can I hide non-relevant data on my supporting documents?

Yes, hiding non-relevant data is permitted and simplifies the review of your documents.

How do I deal with items acquired for the project after the project has been completed?

If items or rights (e.g., rights of use, performance rights, reproduction rights, exploitation rights) with an acquisition value of more than €800,00 net were procured during the course of the project, an inventory list containing the following information must be enclosed with the where-used list:

The type and number of objects or rights

The date of acquisition and

The net acquisition value in euros

For all objects subject to the inventory requirement, a follow-up project must be named in which these objects will continue to be used. Please indicate the follow-up project and the intended use in the inventory table.

Otherwise, the object must be sold or bought from the project. The profit must be transferred to the Fonds Darstellende Künste if the object was acquired with the Fonds’ resources.

A template for the inventory list is integrated in the document "final report" on a separate page. Use this for your inventory.

Is a grant subject to sales tax?

Whether the grant is subject to VAT under Section 1, Article. 1 of the German Value-Added Tax Act (UstG) depends on whether it is a genuine or non-genuine grant. A taxable turnover exists if the service of the cultural project sponsor is provided in return for payment, i.e., in the context of an exchange of services (a service in return was agreed in the project funding contract = non-genuine grant). The submission of a final report does not constitute a service in return. The mere reference to the Fonds in the publication of the project does not constitute an exchange of services within the meaning of the Value Added Tax Act.

The final, legally-binding examination of the VAT treatment of a grant is the responsibility of the grant recipient's tax office. If there are any doubts, please contact the tax office for information.

What can I do if my project includes an event/premiere that is, however, not expected to take place due to the current pandemic regulations?

The #TakeHeart funding line supports working or production periods, so cancelled or non-feasible events should not cause any problems. However, be sure to contact the funding program contact person: If approved, a redesignation request may be necessary to clarify cost items in this regard.

Due to the accounting modalities of the artists' social security fund (KSK), the artists' social security contribution can only be paid in the following year. Can I make a provision?

In this exceptional case, it is possible to make a provision: Transfer the cent amount of the due artists' social security contribution from the project account to your private account. In addition to the bank statement, fill out a withdrawal slip stating the basis for calculation (total of fees subject to KSK) and the currently valid percentage so that the provision can be traced in the audit of the final report.

Provisions for services that fall outside the appropriation period are not possible! The benefit period must be within the appropriation period.