How it works
Artiestenverloningen is your so called ‘fictitious employer’, instead of the client. We take care of the invoice procedure to clients and salary payment of performing artists, including withholding of income taxes. If necessary, we can also send invoices without VAT via our foundation Artiestenverloningen/OpMaat.
The artists arrangement is a special scheme within payroll taxes that – unlike the arrangement for employees – offers the possibility to deduct professional expenses. The Dutch Tax Office regards you a performing artist if you meet the following criteria:
- You are a performing artist
- You don’t use a standard/model agreement (tax declaration self-employed artist; former VAR) or tax withholding statement.
- You live in the Netherlands, you are covered by the Dutch Tax Office or live in a country without a tax treaty with the Dutch government.
- You work in the Netherlands or you agree to payroll your foreign performances.
- You work less than three months for one client.
- Your activities do not concern private performances or compensation for rehearsals.
Benefits of our payroll services:
- You don’t need a model agreement (tax declaration self-employed artist; former VAR).
- We take care of your administration and invoice procedure.
- You receive digital notifications of paid and due payments.
- You can easily send in online assignments and make salary calculations.
- You are insured for all employee insurances (ZW, WW, WIA and WAZO) (In case you’re not fully using cost dispensation (kleine vergoedingsregeling (KVR).
- You receive an annual tax statement with all payrolled activities.