BumaStemra and the tax authorities

BumaStemra collects royalties in the Netherlands and abroad and pays them out to the rightholders. On this basis, BumaStemra is under the obligation to provide data to the tax authorities. Think of the annual statements that BumaStemra draws up each year. In addition, the data exchanges below take place with the tax authorities, whether obligatory or not.

Citizen Service Number (BSN)

Since January 1, 2022, BumaStemra is subject to the information reporting obligation (duty to report data with tax-relevant information to the Tax Office). This makes it compulsory for BumaStemra to submit data on amounts paid to third parties (rightholders) to the Tax Office, so that the Tax Office has insight into payments that should be included in the income tax return. The data that BumaStemra is required to provide are:

  • The amount we pay out;
  • The date we pay out;
  • Certain details of the person to whom we pay out:
    • Citizen Service Number (BSN);
    • Name;
    • Address;

Composers and authors affiliated with BumaStemra received notification from BumaStemra in 2022 of this new legislation on the submission of data to the Tax Office, including Citizen Service Numbers (BSN). This obligation only applies to certain natural persons such as composers and authors and does not affect legal entities such as publishers, heirs and Authors’ Limited Liability Companies.

Failure to comply with this legal obligation may result in a fine by the Tax Office. Because BumaStemra cannot check whether the information you provide is correct, you remain responsible for this yourself.

Not sure if you are liable for tax? Check the conditions here (in Dutch). Are you not liable to pay tax in the Netherlands? Then it is important to indicate this in ‘My details’ in MijnBumaStemra.

Enter your details

Log in or create an account in MijnBumaStemra

Withholding tax on foreign income

Do you receive royalties from another country? Then tax is often withheld from the payment by the foreign sister organization to BumaStemra. This is called withholding tax.

If the country in which your are a tax resident (that is, the country in which you pay income/profit tax) has a treaty with another country, you are probably entitled to a lower withholding tax rate.

Are you fiscally resident in the Netherlands?

BumaStemra can apply for residence certificates on your behalf so that you may benefit from lower withholding tax rates.

Read more about withholding tax – residing in the Netherlands here.

Are you fiscally resident outside the Netherlands?

In that case, you must apply for residence certificates from your local tax office and submit them to BumaStemra via your MijnBumaStemra-account.

Read more about withholding tax – residing outside the Netherlands here.

BumaStemra provides the best possible information on the above topics. No rights can be derived from this information. Tax matters are at all times the responsibility of the taxpayer. We advise you to consult a tax consultant for such matters.

BumaStemra is in no way responsible or liable for incorrect, incomplete or late submission of data by rights owners and the resulting consequences.