The 2025 edition of The Touring Business Handbook, published in association with Chorus TM, is out now.

The second edition of this indispensable guide is massively expanded with a wealth of advice and information from specialists in insurance, law, visas & immigration, accountancy & tax, performance royalties and currency exchange.

“As international touring continues to rebound and expand in complexity, so too do the challenges facing artists, managers, promoters, and the many professionals who work behind the scenes to make live events possible,” writes Francine Gorman and Eamonn Forde, editors of The Touring Business Handbook.

“This year’s edition dives deeper into crucial issues, from the increasing role of digital payments and taxation shifts to the impact of global political and economic trends on touring logistics. We also explore the future of artist mental health support, risk management strategies, and the evolving dynamics of international ticketing and fan engagement.”

Contributors include Visa La Visa, BAM! Baird Artists, Blacks Solicitors, Prager Metis, Cast &c Crew, WTA Consulting, Chorus TM, Howden Insurance, Schickhardt Rechtsanwälte, Russells Solicitors, London Market Partners Group (LMP).

All Arts Tax Advisers, Hardwick & Morris LLP, T&S Immigration Services LTD, Tysers Live, Specialist Risk Entertainment & Sport, GGW GmbH and SRLV have also lent their expertise.

The Touring Business Handbook is available in print, digitally, and on this dedicated year-round mini-site. To purchase a print copy of the report, get in touch.

A preview version of The Touring Business Handbook 2025 is below.

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Finland’s events industry is bracing for a VAT “disaster” that could cause the industry “an additional bill of millions”.

The Finnish government announced earlier this year that VAT on tickets for cultural and sports events will rise from 10% to 14% from 1 January 2025.

It has now emerged that such organisers may have to pay the higher VAT rate for tickets sold at the end of 2024 before it even comes into effect.

The country’s Tax Administration says the tax rate applied to tickets would be determined according to the settlement date agreed between the ticket sales company and the event organiser. If ticket money does not reach the event organiser before the turn of the year, the 14% tax rate will be applied.

Increased VAT may not be requested from the customer, as the tax rate must be based on the applicable law, it added.

“In terms of ticket sales, the end of the year is the best season of the whole year. At the turn of the year, ticket sales companies have up to two or three months worth of ticket money in their customer reserve accounts. It is completely unreasonable that for that sale one would have to pay almost half more value added tax than what the customers have paid for their tickets,” states Mirva Merimaa, CEO of the ticketing company Tiket.

“It is completely unreasonable that for that sale one would have to pay almost half more value added tax than what the customers have paid for their tickets”

“In practice, when there is a delay in the payments received through different payment intermediaries, we should close the ticket office at Christmas, so that the payments can reach our own accounts with certainty before the turn of the year.”

Juhana Stenbäck, CEO of the ticketing company Lipppupiste, backed by CTS Eventim, adds: “As a ticket sales company, we would be taking an absolutely huge business risk if we billed the organisers for all the ticket money before the event, contrary to the normal practices of the industry. We act in our role to protect consumers and their money. It is contrary to common sense and legal sense that this protection of consumers’ interests is causing the industry an additional bill of millions.”

Sami Kerman, CEO of the Event Industry Association, says: “Considering the small margins of the industry, this one technical tax interpretation will have a catastrophic effect on the profitability of the entire next year. In addition, the tax increase itself will cause a decrease in demand, which is apt to plunge the industry into recession.”

The Event Industry Association (Tapahtumateollisuus) – which represents companies including Fullsteam Agency, Live Nation Finland, Warner Music Live and Lippupiste – has been lobbying the government to revoke the tax increase.

Failing that, the association has asked for the increase to be postponed “until the VAT Act has been reformed to take into account the established, consumer-friendly practices of the events industry”.

The Dutch event industry recently claimed a partial victory after a proposed tax hike for the cultural and creative market was shelved for the time being.

The government this year announced plans to raise the VAT rate for the sector by 9% to 21% from 2026, which would lead to a €350 million annual loss in income for the sector.

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The Netherlands’ events industry has claimed a partial victory after a proposed tax hike for the cultural and creative market was shelved for the time being.

A coalition of organisations, including trade bodies Kunsten ’92 and Association of Dutch Music Venues and Festivals’ (VNPF), launched a joint campaign against the government’s plans earlier this year.

Kunsten ’92 had warned the government’s plan to raise the VAT rate for the sector by 9% to 21% from 2026 would lead to a €350 million annual loss in income and have a “negative domino effect” on the Dutch business.

The government said the increase would have generated €1.2 billon for the treasury, but campaigners argued it would add more than 10% to the price of tickets.

However, during this week’s debate on the Tax Plan 2025, finance minister Eelco Heinen committed to working with the coalition and opposition to find an alternative to the proposal.

“Kunsten ’92 is pleased that the VAT on art and culture is being reconsidered”

“Kunsten ’92 is pleased that the VAT on art and culture is being reconsidered by the cabinet and the House of Representatives,” says Astrid Weij, director of Kunsten ’92. “They have worked very hard to show that the measure has major negative consequences for the cultural and creative sector. That has worked.”

The VNPF explains the cabinet was forced to scrap the measure by opposition parties in the House of Representatives, as the proposal would not have gained a majority in the senate without their support, although a tax rise for hotels and other lodging accommodation will still go ahead.

A full-page advert appeared in every national and regional newspaper on 3 June with the message #nohigherebtw (nohigherVAT) on behalf of the cultural alliance.

“Every Dutch citizen will feel the VAT increase in their wallet,” cautioned Weij at a rally in September. “Whether you like museums, visit concerts, play sports, read books or have a newspaper subscription: everything will become more expensive. This will lead to people being forced to drop out, while these things actually contribute to our well-being.

“In the long term, this will cost society much more than it yields. With this campaign, we want to show how big the impact of this measure can be for all of us.”

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The Netherlands’ creative sector faces a “disastrous” annual loss of €350 million in income as a result of the government’s cultural policy, it has been claimed

Trade body Kunsten ’92 says the government’s plan to raise the tax rate for the cultural and creative market by 12 percentage points from 2026 – in addition to reductions in municipal and government subsidies – will have a “negative domino effect” on the Dutch industry.

The warning follows analysis commissioned by private financiers, municipalities and the arts and culture industry, including Kunsten ’92 and the Culture Fund.

“The uncoordinated pile of cutbacks and measures has an enormous impact on the entire arts and culture sector, both in the short and long term,” says Culture Fund director Cathelijne Broers. “For the first time, the data from this consortium has been combined and analysed and it shows that the entire arts and culture sector is being affected with a loss of €350 million per year in income. This is due to the decrease in audience, less subsidy and less private income.”

Under proposals from the country’s new right-wing government, the VAT rate for concert, festival, sports and museum tickets, in addition to books, hotels and newspapers, would increase from 9% to 21%. The government says the increase will generate €2.2bn a year for the treasury, but campaigners say it will add more than 10% to the price of tickets.

“The VAT measure costs the sector more than it brings in for the state treasury”

“The VAT measure costs the sector more than it brings in for the state treasury,” continues Broers. “The miscalculation is that the price elasticity of the VAT increase does not include the increase in the prices of entrance tickets due to the rising costs for personnel, materials and energy. The assumption is 5-6% less public revenue, but that is more like 9-12%.”

Together with the creative industry, the Dutch arts and culture sector is provides work for 392,000 people. The consortium is urgently requesting a postponement of the VAT increase to enable a “thorough investigation” of the actual revenues and consequences for the business.

“The arts and culture sector just experienced the ‘perfect storm’: the corona pandemic, energy crisis and cost increases dealt heavy blows to makers and organisations,” adds Jeroen Bartelse, co-chair of Kunsten ’92. “This analysis shows that the accumulation of measures will hit the sector amidships again. Taken together, these measures have a greater financial impact than the draconian cuts of the Rutte I cabinet in the period 2010-2012.”

On 3 June, a full-page advert appeared in every national and regional newspaper with the message #nohigherebtw (nohigherVAT) on behalf of a coalition of organisations in the Netherlands including the Association of Dutch Music Venues and Festivals’ (VNPF), as well as other groups across culture, media, catering, books and sports.

The VNPF has previously called on the authorities to reconsider the tax hike, warning it could have grave consequences for the domestic live music business.

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Concert organisers in Ecuador hope to attract more international acts through a 10% tax reduction applied via the country’s new Tourism Law.

South American promoter CKConcerts believes the revised regulations will enable it to take advantage of a lower tax withholding of 15%, compared to the previous 25%, when paying foreign artists who perform in Ecuador.

CKConcerts manager Cristian Sosa, who has worked on recent shows in Ecuador by acts such as Laura Pausini, Il Divo, Julieta Venegas and Los Fabulosos Cadillacs, tells El Universo a 10% reduction in taxes “is super good and can encourage more and bigger shows”.

The firm is bringing Swedish metal band Amon Amarth to El Teferico in the capital Quito on 24 October, and Sosa notes that, at present, around $30,000 of his $150,000 budget for the show would be allocated for taxes, but that amount would be reduced to $20,000 under the new rules. Tickets cost $47 (€43) or $77 (€71) VIP.

Dfabis Producciones owner Fabián Vallejo agrees the potential tax reduction would be a “great attraction for event producers”

Despite the Tourism Law being drawn up in March, Sosa says he has thus far been unable to access the lower rate due to a lack of clarity with the authorities. However, he is now hopeful of a breakthrough after the rules were published in the Official Registry last week.

Dfabis Producciones owner Fabián Vallejo agrees the potential tax reduction would be a “great attraction for event producers”, but adds that clear rules must be in place as there are local regulations to consider in each city.

Ecuador witnessed its biggest rock gig in almost three decades last year when Roger Waters performed at the 40,000-cap Estadio Olímpico Atahualpa in Quito on 9 December 2023, presented by Move Concerts, DG Medios and Sight Concerts.

The event, which served as the finale of the Pink Floyd co-founder’s 2022/23 This Is Not a Drill Tour, was the South American nation’s biggest rock show since Bon Jovi played the venue in 1995.

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The live music business in the Netherlands achieved increases in revenue and visitor numbers last year, but costs increased “sharply” and “worryingly”, according to the sector’s latest annual report.

Published this week, the Association of Dutch Music Venues and Festivals’ (VNPF) Pop Stages and Festivals in Figures 2023 study paints a mixed picture of the market, which could yet face further hardship via a proposed tax rate hike from 9% to 21%.

“While the sector report shows some positive developments, such as increasing revenues and visits, there are several concerns and some other risks that emerge from the figures,” concludes the organisation.

Due to the effects of the strict Covid-measures imposed on the industry during 2020-22, the report compares the latest figures with those from 2019. The VNPF, which represents 120 members, says income generated last year by its 70 venues amounted to €199.9 million in 2023 – an increase of 25%. Box office takings soared by 30%, while hospitality revenues and subsidies both rose by 27%.

However, expenditure was up 24% to €198.5m for an overall net positive of just 0.7%. What’s more, 38% of those venues recorded a loss over the 12-month period.

“The continuous passing on of higher costs in ticket prices can lead to negative price elasticity, with higher prices resulting in a decrease in the number of visits”

“This was the result of a general increase in the prices of goods and services, while there were fewer performances by artists,” notes the trade body. “The continuous passing on of higher costs in ticket prices can lead to negative price elasticity, with higher prices resulting in a decrease in the number of visits.”

VNPF venue members staged a total of 25,341 performances last year – down 5% compared to 2019, while the share of international artists declined from 41% to 32%.

“The 2023 data show a decrease in the number of artist performances, especially by international artists,” says the study. “Venues with smaller programme budgets sometimes have to be more cautious with financially uncertain or unprofitable programmes, such as programming artists at the beginning of their careers.

“Additionally, concerts, club nights, and festivals are becoming less accessible to large parts of the public due to higher ticket and catering prices.”

Nevertheless, visitor numbers jumped 11% to 5.8 million, with paid attendance increasing by 18% and the number of sold-out concerts and club nights “significantly higher” than in 2019, while employment sprung 7% to 8,372. In addition, festivals attracted 2.6m attendees in 2023, bringing the total number of visits to VNPF venues and festivals to 8.4m.

The report goes on to address the government’s controversial proposals to increase the VAT rate for concert, festival, sports and museum tickets (as well as books, hotels and newspapers) by 12 percentage points from 2026.

“Higher VAT rates will lead to higher prices, which will put pressure on the accessibility and affordability of culture”

“Higher VAT rates will lead to higher prices, which will put pressure on the accessibility and affordability of culture, events, books and media for the public,” states the report. “This increase will be at the expense of supply, especially in peripheral regions, and will reduce the earning capacity of self-employed people and institutions. Moreover, it will jeopardise the livelihood of artists and performers.”

The VNPF is part of a coalition of Dutch organisations to launch a joint campaign against the plans, which it warns will have a “significant impact” on the country’s cultural and creative sector. A full-page advert appeared in every national and regional newspaper on 3 June with the message #nohigherebtw (nohigherVAT) on behalf of the alliance.

The sector currently contributes €26 billion (3.4%) annually to the Netherlands’ GDP and accounts for almost one in 20 jobs in the Netherlands.

“The VAT increase will have negative economic consequences,” it adds. “For example, it is expected that this measure will lead to 1.5 million fewer visits to festivals and 900,000 fewer visits to performing arts – including pop culture. This will put further pressure on the financial position of the pop sector, which could lead to a loss of employment and a decrease in the number of available pop cultural programmes and events.

“This will mainly affect the middle class and people with a small wallet, which is at odds with the government’s goals of improving subsistence and stimulating entrepreneurship.”

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A coalition of organisations in the Netherlands have launched a joint campaign against the government’s plans to raise the tax rate for the cultural and creative sector from 9% to 21%.

A full-page advert appeared in every national and regional newspaper today (3 June) with the message #nohigherebtw (nohigherVAT) on behalf of the alliance, which includes the Association of Dutch Music Venues and Festivals’ (VNPF), as well as other groups across culture, media, catering, books and sports.

It follows proposals unveiled by the country’s new right-wing government to increase the VAT rate for concert, festival, sports and museum tickets, as well as books, hotels and newspapers, by 12 percentage points from 2026. The sector contributes €26 billion (3.4%) annually to the Netherlands’ GDP and accounts for almost one in 20 jobs in the Netherlands.

A statement from the coalition reads: “The proposed increase in the VAT rate will inevitably lead to higher prices, which will put pressure on the accessibility and affordability of sports, media, books, culture and catering for the public. It affects everyone in the Netherlands in daily life and in several areas. It is an additional burden on the valuable free time, club life, curiosity and (mental) health of every Dutch person.”

The government says the increase will generate €2.2bn a year for the treasury, but campaigners say it will add 11% to the price of tickets. According to Dutch News, the measure is also the least popular of all the plans unveiled by the new coalition, with just over half of those polled opposed to the move and only 28% supporting it.

A total of 96% of respondents to a poll conducted by trade bodies Arts ’92 and The Creative Coalition said ticket prices will have to increase if the lower VAT rate is abolished, while research by economist René Goudriaan suggested the subsequent drop in visitors would most severely impact festivals (1.5 million fewer annual visits), resulting in €62.5 million less income.

“This increase in tax burden affects everyone: readers, festivalgoers, museum visitors, artists, musical fans, people who sing in choirs and play in brass bands,” says Arts ’92 director Astrid Weij. “In this way, what gives life colour and meaning takes a hit. The economy behind the creative sector is going to shrink. The effects on our prosperity, well-being and employment are negative.”

“The VAT increase is a serious setback for self-employed people and employees. Many fear forced layoffs”

“The proposed VAT increase is a blow to self-employed people and employees in the sector,” adds Thomas Drissen, director of The Creative Coalition. “It puts further pressure on the income of the makers. Many have not yet recovered from the corona years, when there was actually a professional ban. The VAT increase is a serious setback for self-employed people and employees. Many fear forced layoffs.”

Dutch live music association the VNPF has previously called on the authorities to reconsider the tax hike, warning it could have grave consequences for the domestic live music business.

“This measure makes ticket sales uncertain, leading to less investment in a sector that has already been hit disproportionately hard in recent years,” it said. “The jobs of more than 100,000 people working in this industry are also threatened.

“In addition, this VAT increase weakens the competitive position of the Dutch live music sector compared to neighbouring countries where low rates are still charged. Stages and festivals lose their offer to neighbouring countries, with all the financial consequences that entails. This policy puts the Dutch world-leading live sector at a great disadvantage.”

It continued: “Pop culture in the Netherlands is becoming less accessible, causing a broad audience to be excluded from cultural events. This makes the Netherlands less attractive for international artists, which has a negative impact on the business climate in this industry.

“The consequences extend beyond just the visitors – up-and-coming pop talent will find it even more difficult to break through and generate a sustainable income.”

Other groups to have signed up to the coalition include Dutch football association KNVB, the country’s top professional football league the Eredivisie, the Association of Theater and Concert Hall Directors (VSCD), Association of Event Makers (VVEM), the Alliance of Event Builders, the Association of Dutch Orchestras (VvNO), the Creative Industry Federation, the Culture Federation, the Pop Coalition and the Dutch Association of Journalists (NVJ).

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The Association of Dutch Music Venues and Festivals’ (VNPF) is calling on the government to reconsider its plans to raise the VAT rate for concert and festival tickets by 12 percentage points.

The increase from 9% to 21%, which is set to come into effect from 2026, was announced this week in the new coalition agreement between the PVV, VVD, NSC and BBB parties.

But the national live music trade body is warning the move could have dire consequences for the domestic business, and is appealing for talks with the powers that be.

“This measure makes ticket sales uncertain, leading to less investment in a sector that has already been hit disproportionately hard in recent years,” it says. “The jobs of more than 100,000 people working in this industry are also threatened.

“In addition, this VAT increase weakens the competitive position of the Dutch live music sector compared to neighbouring countries where low rates are still charged. Stages and festivals lose their offer to neighbouring countries, with all the financial consequences that entails. This policy puts the Dutch world-leading live sector at a great disadvantage.”

Stressing that a healthy cultural sector is “essential” for the country’s economy, the VNPF says the impact on the tax hike would be felt on and off the stage.

“The consequences extend beyond just the visitors – up-and-coming pop talent will find it even more difficult to break through and generate a sustainable income”

“Pop culture in the Netherlands is becoming less accessible, causing a broad audience to be excluded from cultural events,” it continues. “This makes the Netherlands less attractive for international artists, which has a negative impact on the business climate in this industry.

“The consequences extend beyond just the visitors – up-and-coming pop talent will find it even more difficult to break through and generate a sustainable income.”

The Association of Event Makers (VVEM) has also shared its “major concerns” at the proposal.

“This increase is bad news for consumers,” says the group. “A decision like this also has far-reaching consequences for Dutch artists, who see the gap with their audience growing, but also for entrepreneurs in the events industry.”

A four-party coalition deal was provisionally struck this week to form a right-wing government, almost six months after PVV leader Geert Wilders won the Dutch election.

“The VVEM suspects that the new government has not realised that a measure like this will hit ordinary Dutch people who like to go to events hard,” it adds. “The flywheel effect is that the business climate in the industry is also hit hard. We would like to enter into discussions with a new government to convince them not to take this measure.”

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The Touring Business Handbook, a brand-new resource produced by IQ in association with Centtrip, is out now.

The first edition of the handbook features a wealth of advice and information from specialists in insurance, law, visas & immigration, accountancy & tax, performance royalties and currency exchange.

“With thousands of tours heading out each year, IQ wanted to produce a single publication, updated every year, containing as much practical information as possible to help artists and their teams as they plan to cross borders,” say editors Francine Gorman and Eamonn Forde.

“When we started planning this first edition of the Touring Business Handbook, it was hugely encouraging that so many of the professionals we approached said the same thing – that this was something sorely missing from the desks of those planning, budgeting, and building tours. So in this first edition, we’ve invited contributions from many of the world’s top experts, who have kindly taken time to put pen to paper.”

Contributors include Blacks Solicitors, Bullocks Touring, MSE Business Management, Viva La Visa, PACE Rights Management, Voly Group, Miller Insurance, International Theatre Institute, Schickhardt Rechtsanwälte and Russells.

Higginbotham Insurance Agency, CC Young & Co, All Arts Tax Advisers, mgr Weston Kay, International Theatre Institute, T&S Immigration Services, Gelfand Rennert & Feldman, Tysers Live, SRLV and Centtrip have also lent their expertise.

The Touring Business Handbook is available in print, digitally, and on this dedicated year-round mini-site. To purchase a print copy of the report, get in touch.

A preview version of The Touring Business Handbook 2024 is below.

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Spotify has announced it is withdrawing its financial support from two French festivals in response to a new tax imposed on streaming services in the country.

The so-called “streaming tax”, which comes into effect in 2024, was announced by president Emmanuel Macron’s government following “several months of consultation”, and will require subscription streaming platforms to make a contribution of 1.2% of their turnover in France.

The tax will directly finance France’s National Music Center (CNM), which was created in 2020 to support the wider music industry. Platforms that turnover less than €20 million a year will be exempt.

As a result of the proposal, Spotify says it will no longer support the Francofolies de La Rochelle and the Printemps de Bourges festivals from next year onwards.

“Following the announcement of the implementation of a tax on music streaming in France, we regret to announce that Spotify France will stop supporting the Francofolies de la Rochelle and the Printemps de Bourges, from 2024, financially and through activations on the ground,” says Spotify France MD Antoine Monin on X.

The CNM is currently funded by a 3.5% levy on ticket sales for shows, a contribution from the state to cover operating costs, and support from rights management organisations.

Monin says the Swedish streaming giant, which campaigned for a voluntary contribution instead of the tax, will focus its attention on emerging artist initiatives the Chantier and the iNOUïs, adding: “Other announcements will follow in 2024.”

“France does not encourage innovation and investment”

The announcement of the streaming tax, which is intended to generate €15 million next year, was welcomed by groups including French live association Prodiss, whose director Malika Séguineau described it as “the only device which allows the CNM to be provided with sustainable and balanced financing”.

“We are delighted that the government has taken this decision, supported by deputies and senators,” added Séguineau. “After long months of consultation and discussions, we must now look to the future, with a fully operational CNM from 2024 serving the ambition for the music industry.”

However, the move was criticised in a joint statement by giants Apple, Deezer, Meta, Spotify, YouTube and TikTok, which claimed they had reached an agreement to raise a voluntary contribution of more than €14m in 2025.

A Spotify spokesperson slammed the proposed tax as an “inequitable, unjust and disproportionate measure”, with Monin warning the firm would “disinvest in France and will invest in other markets”.

“France does not encourage innovation and investment,” he told Franceinfo. “France will no longer be a priority for Spotify.”

France is the world’s sixth largest recorded music market according to the IFPI, generating €920m in recorded music revenue in 2022.

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