After signing a new tax treaty with Andorra, the Netherlands has 98 bilateral tax treaties with other states. This is relevant, because artists and sportspersons from those states are exempted from the 20% Dutch withholding tax when they perform in the Netherlands.
The list with the states can be found in the attachment.
Interesting is that the Netherlands has recently concluded a bilateral tax treaty with Andorra. This means that artists and sportspersons who are tax residents in Andorra, can receive performance fees from the Netherlands without the deduction of Dutch withholding tax.
