Artist Taxation, Social Security & VAT
In an excerpt from The Touring Business Handbook 2025, Dr Dick Molenaar works through the specifics around taxation, social security, and VAT.
Feature By IQ | 1 July 2025
Artist performances are rarely restricted to their own country and will often cross borders. Dr Dick Molenaar, partner at All Arts Tax Advisers and member of the Tax Law department at Erasmus…
Artist performances are rarely restricted to their own country and will often cross borders. Dr Dick Molenaar, partner at All Arts Tax Advisers and member of the Tax Law department at Erasmus University Rotterdam, works through the specifics around taxation, social security, and VAT, explaining the rates, the legislation, and all the other information that is critical for touring artists and their business teams.
Introduction
Just like everyone else, performing artists have to pay income tax. But in which country? And how do they avoid double taxation? The same applies when…