In the Netherlands, the Ministry of Finance is responsible for enforcing the laws regarding state taxes. The Tax and Customs Administration actually implements the laws. The Tax and Customs Administration furnishes advice on various types of taxes for businesses and private individuals, and collects these taxes as well.
If you work in a foreign country, temporarily or for a longer period, you will also have to deal with a foreign tax authority. The laws may differ from country to country. The Netherlands has made agreements with some countries about who collects which taxes. You are well-advised to timely obtain information about the conditions applicable to your situation. In many instances, you can get this information from the Dutch Tax and Customs Administration or the Chamber of Commerce’s International Trade Department.
As with all matters involving complex laws and regulations, taxes need to be handled in a careful manner. Always have someone check your tax return (for example, a tax consultant), and contact the Tax and Customs Administration if you have tax questions.
All Arts (Dutch, English and German) is an international tax consultancy firm in Rotterdam specialising in the cultural and entertainment sector. This firm calculates the Tax and Customs Administration’s artist tables each year and, if necessary, can provide referrals to other specialists.