Dutch artists

Invoices may be sent to: factuur@melkweg.nl

Stichting Melkweg  
Lijnbaansgracht 234a
1017PH Amsterdam

Chamber of Commerce: 41200472
VAT: NL002959835B01

If you are a Dutch artist performing in the Melkweg, there is a number of administrative requirements that must be met. You are a Dutch artist if you file a tax return in the Netherlands and therefore have a BSN number.

There are several options for getting paid by Melkweg:

Through a booking agency. This means that settlement in terms of amount, but also in terms of administration, will go through the booking agency and they will handle everything with you.

Via an invoice. You have a VAT number and can invoice. We would like to receive an invoice with all invoice requirements required by the tax authorities. In addition, we would like to have the following text added to the invoice:

“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 regulation, 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.”

You can add this text at the bottom of the invoice, after the amounts.

Via the artist regulations. Another option is to use the artist regulations. To do this, complete a gageverklaring in its entirety and attach a copy of a valid passport or identity card (copy of front and back). It is also important to complete question 1i. By answering “yes” you make use of the small reimbursement scheme (kleine vergoedingsregeling or kvr) and you do not have to pay tax up to € 163,00 (per person). You will have to justify this during an audit by the tax authorities. By filling in "no" we will still have to charge tax on the amount and the net amount may be lower. This will be agreed with the programmer.

Also put your bank account number at the top left of the gageverklaring, so that we can pay you.

If the fee is more than € 163,00 (per person), we will pay payroll tax on the remainder, which will increase the costs for the performance. This is always done in consultation with the programmer.

Here is an example of a properly completed gageverklaring.

Gageverklaringen that are not fully completed will not be processed.

Foreign artists have different administrative rules.

If you have any questions, please contact factuur@melkweg.nl or the person you have previously contacted. For specialized tax advice for artists, we recommend Allarts.