Taxman.nu provides information on the special Dutch tax regime for local and foreign artists performing in The Netherlands. Most of the information is in Dutch, but please check the following for information in the English language.
(september 22nd, 2006) Foreign professional athletes, artists and groups of performers performing in the Netherlands will be exempt from Dutch taxation as from 1 January 2007. A necessary condition is that the country where the athlete, artist or performing group resides has a treaty for the avoidance of double taxation with the Netherlands. The exemption also applies to athletes, artists and performing groups from the Netherlands Antilles and Aruba. The Netherlands is hereby renouncing the right to levy tax. This forms part of the Tax Plan 2007.
In the absence of a treaty, the Netherlands will continue to levy tax. The country of residence of the athlete, artist or performing group will then be able to prevent double taxation by exempting the income from taxation or by setting off the tax paid in the Netherlands.
For more information on Dutch artist tax please check our english language information page >> or All Arts Tax Advisers >>
For the offical overview of states with which the Netherlands has concluded tax treaties check the Dutch Tax Administration >>
(March 22nd, 2006) The Total Fee Statement Form 2006 (Gageverklaring) is to be filled out by foreign artists (and professional athletes) with a temporary engagement in the Netherlands. On the basis of the information given in this statement the withholding agent (usually the promoter) withholds 20% foreign artist wage tax. With some additional info on the Dutch tax regime for foreign artists.
(Update July 13th, 2007) As from january 1st, 2007 the Total Fee Statement is to be used only by foreign artists (and professional athletes) residing in countries that do not have a treaty for the avoidance of double taxation with the Netherlands.
