Booker

Invoices may be sent to: factuur@melkweg.nl

Stichting Melkweg  
Lijnbaansgracht 234a
1017PH Amsterdam

Chamber of Commerce: 41200472
VAT: NL002959835B01

We would like to receive a copy of the withholding declaration (inhoudingsplichtigenverklaring, in short: IPV) from a booking agency or intermediary. With the IPV, the booking agency takes over the tax withholding obligation (such as payroll tax and employee insurance premiums) linked to the artist regulations. An IPV can be requested from the Tax Authorities. Allarts can help with this.

In case of no withholding declaration (IPV)
If the booking agency or intermediary does not have an IPV, we need more information for Dutch artists (a Dutch artist has a Dutch BSN number), both a specific statement on the invoice and the name and address details of the artists in an email or on a form.  

The invoice from the booking agency, which states the artist's fee, must contain the following text:

“Met dit optreden ontstaat geen dienstbetrekking. Hierdoor kan echter wel de artiestenregeling van art. 5a Wet LB en art. 4 Besluit van 24 december 1986 (sociale verzekeringen) van toepassing zijn, maar de artiest of het gezelschap kiest er voor om géén gebruik te maken van deze artiestenregeling, dus om géén loonheffingen te laten afdragen en niet verzekerd te zijn voor de werknemersverzekeringen. Bij een gezelschap geldt dit voor alle artiesten. Hiermee wordt voldaan aan art. 3bis UB LB en art. 4, lid 2 Besluit 24 december 1986. Door deze keuze mag de gage voor het optreden bruto (als uitkoopsom) aan de artiest of het gezelschap uitbetaald worden.”

translation: 

“This action does not create an employment relationship. However, this does not allow the artist regulations of art. 5a LB Act and art. 4 Decree of 24 December 1986 (social insurance) apply, but the artist or company chooses not to make use of this artist regulations, i.e. not to have payroll taxes paid and not to be insured for employee insurance. In a company this applies to all artists. This complies with art. 3bis UB LB and art. 4, paragraph 2 Decree of 24 December 1986. This choice allows the gross fee for the performance to be paid (as a buyout sum) to the artist or company.”

This is the specific statement. This indicates that the artist(s) are responsible for the withholding declaration and pay their own payroll taxes and premiums.

We also need the name and address details (name, address, zip code & place of residence) of the artists who have performed. This can be done via email or via the artist company members form.

For foreign artists, we need passport copies or copies of an identity card (copy front and back) of all artists who have performed.