Foreign performances and avoiding double taxation

Foreign performances may be taxed in the country of the performance. But the income must also be declared in the Netherlands, which means there is a risk of double taxation. The Dutch tax treaties should prevent this, but this is often only partly the case. How does the avoidance of double taxation work? In addition, we will consider the various tax rules in the surrounding countries (such as Germany, France, Belgium and Austria). What do you need to consider when performing abroad? And how should you process this in the Dutch tax return? What evidence must be arranged? How does this work if you have formed your band or ensemble through an association or foundation? In short, a presentation with practical tips.

Dr. Dick Molenaar is an advisor to many top athletes, artists and organisers. He works for All Arts Tax Advisers and is a researcher at the Erasmus University Rotterdam. He writes a lot about the tax rules for athletes and artists.

Teresa van Wanrooij LLM obtained her master’s degree in Tax Law from Erasmus University Rotterdam in 2014. She also graduated from the Conservatory of Tilburg in 2012, majoring in classical accordion. Teresa van Wanrooij works as a tax consultant at All Arts Belastingadviseurs, where she advises many top athletes, artists, cultural institutions, festivals and organisers in the cultural sector. She also publishes regularly in (tax) journals and on websites.

Photo Mehmet Polat Quintet at inJazz 2021