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Artist Taxation in an International Context by Pearle Live Performance

There are special tax rules for performing artists working abroad, and this booklet explains how those rules work, both in the country of work or performance and in the country of residence. A hands-on guide that will help you understand it and avoid mistakes.

The professional engagements of artists are very often not confined to their own countries. Nowadays artists (and other cultural professionals) are highly mobile and ready to accept job offers or performance engagements abroad.

Public authorities claim a part of the income earned by levying taxes with the purpose to be able to organise public services. But to avoid that one would not pay taxes, there is a set of special rules created to determine the taxation on income generated in another than the habitual residence country. So everybody has to pay income taxes, but when earning income in different countries in which country should they pay? How can they avoid double taxation? The same applies when companies are involved, as they may be taxable for (or exempted from) corporate income tax.