Our summary
On October 1, 2026, the Tax Authority published a new position paper regarding the artist scheme (artiestenregeling) and opting-out. The document clarifies how artists can remain outside the mandatory withholding scheme, though experts note that current practical applications are often simpler than the formal position.
Summarised in plain language by NL Tax Calculator. All Arts Belastingadviseurs has the full story, with every detail.