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Update: no withholding tax from artists and sportsmen from treaty countries


The Netherlands has a 20% withholding tax on fees for nonresident artists and sportsmen. The promoter of a show or sports event needs to pay this 20% tax to the Dutch tax authorities.

But there is an exemption (already since 2007) for artists and sportsmen from countries with which the Netherlands has concluded a bilateral tax treaty. See the list in the downloads.

Withholding tax Tax treaty