On either side of the pond, 2016 appears to be a year in which the electronic music community works to legitimize itself. Once again, though, the Germans seem a bit further along; just after news broke that Chicago lawmakers are trying to reform tax laws to reflect that DJ sets do not constitute live music or culture, it has surfaced that Berghain will not have to pay an entertainment tax as its events have been deemed culturally significant.
Similar to the proposed Chicago legislation, Berghain's management had been involved in legal proceedings meant to determine whether it would be required to pay a 19% entertainment tax or a substantially lower 7% culture tax. According to Der Spiegel, the Berlin-Brandenburg Fiscal Court found gatherings at Berghain to be culturally significant in the same way that classical music events are, where before they had drawn a distinction because people go to nightclubs to dance and take drugs.
With any luck, the case will not only set a precedent in Berlin, but also provide lawmakers in other countries with a case study on which they can base their own policies.
Source: Electronic Beats