If you’re performing abroad, you can be payrolled by Artiestenverloningen.
The method is similar to payrolling a performance in the Netherlands. For Dutch clients/employers we charge VAT on top of the performance fee. If the client is established abroad, we will send an invoice in English, German or Dutch (Flemish) without VAT.
Within the European Union (EU), besides a full address and e-mail address we also need your clients’ VAT-number in addition to the. You need to request this from the specific client. This allows us to divert VAT: this way no VAT will be charged. We charge a € 15,00 fee for this complicated process.
Sometimes a foreign client does not have a VAT-number. If the client is established outside the EU, we don’t charge VAT. In this case we also don’t need a VAT-number.
In some countries a partial tax is deducted from the performance fee, which differs from country to country. For example: Belgium has a 18 % company tax. Whether this is deducted depends on the number of performances and the amount of the performance fee. Since 2016, Germany taxes performance fees according to the new tax treaty. However, based on the compensation arrangement, this can be settled with Dutch income tax. In this case, you should prove that the tax has been paid in Germany.
Because the rules regarding deductions abroad aren’t always clear, you should check in advance with your client if there will be any deduction from your performance fee.