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.

Withholding tax Spain and Mexico

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 Spain and Mexico, you are probably entitled to a lower withholding tax rate. BumaStemra can apply for this lower rate for you.

To benefit from this lower withholding tax rate, we need your declarations of residence. You apply for these yourself at the tax authorities in your country of tax residence, for the country from which the income comes.

For example: you are a tax resident in Belgium, are a member of BumaStemra in the Netherlands and earn money in Spain and Mexico (and in the Netherlands). You then need two residence declarations: one showing that Belgium has a treaty with Spain and one showing that Belgium has a treaty with Mexico.

For the money you receive from the Netherlands you do not yet need to apply for a residence certificate. The moment you do, we will let you know.

The countries to which this applies and this method may change in the future and for 2024 is only applicable for income over €50 from Spain and Mexico. Members to whom this applies have received notice of this from BumaStemra.

Submit your residency statement(s) as soon as possible.

Do you have income from Spain or Mexico? To be eligible for a lower withholding tax rate on your income from abroad in 2024, we ask that you request your residence statement(s) from the tax authorities as soon as possible and send them to residence@bumastemra.nl as soon as possible.

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.