Fee declaration performing artists (Gageverklaring)
If you ever perform as an (amateur) artist, in The Netherlands it is customary that your client will withhold wage taxes over your payment and expense compensation. This happens through the fee declaration (in Dutch: gageverklaring). You will have to submit a separate wage declaration for each performance. Usually, you will receive the statement from your client. A copy of your I.D. should be submitted with your fee declaration.
What is artist fee (gage)?
The fee is everything you receive for a performance, both in money and in-kind. The expense compensation is also part of your fee. Compensation for hotel stays and travel expenses for public transport are outside the fee, if the original receipts are shown. You can receive €163,- of untaxed expense compensation daily. When the fee is less than €163,- per day, wage tax is not withheld by the client.
The compensation of €163,- per performance per artist can be paid out tax-free.
Therefore, if you perform with a five-person band, the client can pay out €163,- five times without having to pay taxes.
How is my income taxed?
When you perform as an artist, the income is taxed as ‘Result Remaining Activities (ROW) on your declaration income tax. You calculate the income as if you have an enterprise. The expenses you have made as an artist are often deductible. The already withheld wage tax is settled by the client in the declaration income tax with the actual income tax that needs to be paid.
Suggested reading
You can download the form fee declaration on the Tax Authorities’ website (form is only in Dutch). We explain the Dutch artist arrangement in more detail in this article.There are various parties that inform artist about their fiscal rights and obligations. Popunie (in Dutch) and Sena are two examples of these parties. When you need personal financial advice as an artist, or you need help with your financial administration, we are here to help you.