Annual statement
Annual statements Buma and Stemra
Every year in January/February, we make your Buma and Stemra annual statements for the previous year available in MijnBumaStemra (MBS). You can view and download the annual statements in your MBS account. You can find them under Statements, menu item ‘Annual statement and financial services’ (authors) and ‘Annual statement’ (publishers).
You will need the annual statements for your tax return.
Below you will find some frequently asked questions about annual statements.
Would you like to know more about (withholding) tax? Please visit our webpage. For tax advice, you can contact the Dutch Tax Authority, a tax advisor or a fiscal specialist.
Frequently asked questions about the annual statements
On the withholding tax sub-specification, it shows N/A and 0%, what’s the difference?
‘N/A’ applies to royalties received during a period when withholding tax was not yet applicable. In that case, there is no percentage to report.
‘0%’ applies to royalties received during a period when withholding tax was applicable, but where 0% was actually withheld.
#permalinkWhy are there different withholding tax rates on the annual statements?
Each country applies its own withholding tax rate.
#permalinkWhy is withholding tax now included on the annual statement?
As of 2025, the way BumaStemra handles withholding tax has changed. Rights holders now offset the withheld withholding tax themselves through their annual tax return. BumaStemra lists these amounts in a sub-specification accompanying the annual statement.
#permalinkWhat is different about the 2025 annual statement compared to the previous year?
- Under the new policy, we no longer charge interest. As a result, the item “Interest charged (debit column)” no longer appears on the annual statements.
- New this year: “Pension provision and annual fees” under Publishers.
- Also new is a sub-specification of withholding tax (only applicable if there is income from abroad).
How do you include withholding tax in your tax return?
Once information from the Dutch Tax and Customs Administration becomes available on how to include withholding tax in your tax return and how you may be able to reclaim it, we will share this information with you on MijnBumaStemra.
#permalinkIs it indicated on the annual statement which withheld withholding tax applies to my income
Yes, the annual statement shows which withheld withholding tax applies to your income.
#permalinkHow do I know which part of the already withheld tax abroad I can offset against my tax payable in the Netherlands? Does this also apply if I am fiscally resident abroad?
With the annual statement, you can calculate which part of the already withheld tax abroad can be offset against your tax payable in the Netherlands. You do not have to pay double tax.
Does this also apply if I am fiscally resident abroad?
You should ask your tax advisor this question, as it may vary by country.
#permalinkDo you have an overview of all countries that levy withholding tax?
In your annual statement you can see an overview of your withheld withholding tax per country.
#permalinkWhen will I receive my annual statement?
The annual statements are made available in your MBS account. This usually happens in January or February of the new year. The withheld withholding tax from the settlement year can be found in the annual statement.
#permalink