Since January 2007 the tax law for foreign artists performing in the Netherlands has been significantly changed. The Dutch Government decided, that they prefer the situation that the artists from countries with a bilateral tax treaty with the Netherlands, should be taxed in their country of residence. This means that artists from countries with which the Netherlands has a tax treaty (approximately 90 countries) are not being taxed for non-resident artist taxation in the Netherlands. 

Please note that for artists from non-tax treaty countries the Netherlands performance income is still subject to 20% withholding tax. However, Arti-Tax can help you in applying for a tax submission (KVB) which allows the artist to deduct production expenses from the total fee before calculating 20% withholding tax. With this KVB all production expenses incurred by the artists for the performance(s) can be deducted from the artist fee before calculating the 20% withholding tax.

In case you should be interested in filing for a tax reduction, please send an email to info@arti-tax.com