Artists are taxed where they perform, not only where they live. The promoter deducts the tax from the fee and pays it to the local office, then hands over a receipt.
Rates in Europe
- Netherlands: 15 percent, with exemptions available for artists resident in the EU or a treaty country
- Germany: 15,825 percent including the solidarity surcharge, with a small allowance per show
- France: 15 percent
- Spain: 19 percent for EU residents, 24 percent for others
- United Kingdom: 20 percent on the income earned there
Rates and thresholds change. Check the current position before quoting a fee.
How to pay less, legally
- Send a tax residency certificate before the show
- Apply for a reduced rate or exemption under the treaty in advance, not afterwards
- Deduct allowable costs where the country permits it, as Germany does
The number that matters
Agree whether the fee is net or gross of withholding. A 10.000 euro fee net of tax costs the promoter more than 10.000 euro. See Settlement.