Lecture 8: Practical Stuff

Guest Speaker BUMA/STEMRAAll about authors rights and the

retribution of money

Regular jobSelf-employedFoundation (Stichting)Association (Vereniging)Partnership (VOF)Partnership with limited liability (BV)Limited liability company (NV)

You pay wage tax/income taxsocial insurancesMore income securityUnemployment benefits Retirement planCAO

VAT (BTW) registration No claim to unemployment payments No Insurances besides Ziekenfonds Pay less taxes: Self-employment reduction Much more cost-deductions Need for bookkeeping (incl. BTW) Minimum workhours 1225 per year as self

employed for the benefits Chamber of Commerce (obligatory)

€163 regarded as expenses Used in combination with Gageverklaring (Wage declaration) When expenses are higher other

option: Kostenvergoedingsbeschikking

(Expenses declaration) For the client: expenses For the musician: income (prove your

expenses!)

Verklaring Arbeids Relatie Declararion Working Relation

When not: Winst uit Onderneming (WUO) then it’s useless!

To be send together with all your bills

Is not a neccesity, but an insurance for the client

Someone has to take the responsability…

This declaration gives prove to the client that the responsability for paying taxes and other obligations has been taken over by the owner of this formular.

Is neccessary, also when you work only with self employed musicians, and you want to combine the bill.

Almost the same as self employed, but no self employment reduction, no starter reduction, no investment reduction

When you work less than 1260 hrs in your company

You can have a BTW number You can have a regular job besides

your free lance work “Inkomen overige werkzaamheden”

Your employer pays taxes If you’re not regarded self employedNo rights on WWNo deductions of work-related costsNo obligation for bookkeeping“Semi-job”

Your name and adress “Factuur” VAT number Number VAR/Chamber of Commerce Bank-account When international: IBAN code All information of the customer Date Unique bill-number Description of service Specification of the amounts: ex btw/btw/inc btw Request to pay

Performing: 6% Teaching: 19% above 21, no BTW

under 21 Composing: Free of BTW Rehearsing (piano, conducting): 19% Rehearsing (real musicians and singers

) 6% Conducting: 19% Difference between 0 % and free of

BTW.

turnover   Cost

number date  Ex btw  BTW perc  BTW  incl. BTW   number date  Ex btw  BTW perc BTW incl. BTW

1 1-1-2011concert  €   250,00  6% €    15,00   €   265,00     c1  4-1-2011Strings  €    15,00  6% €       0,90   €    15,90 

2 3-1-2011pianolesson  €     20,00  19% €       3,80   €     23,80     c2  31-1-2011travel costs January  €    96,00  6% €       5,76   €  101,76 

3 3-1-2011pianolesson  €     20,00  0% €           -     €     20,00     c3  1-1-2011dinner Amsterdam  €    25,00  6% €       1,50   €    26,50 

4 3-1-2011Arrangement  €   150,00  0% €           -     €   150,00     c4  5-1-2011sheetmusic  €    35,00  19% €       6,65   €    41,65 

5 4-1-2011rehearsal  €     50,00  6% €       3,00   €     53,00     c5  6-1-2011sheetmusic  €    14,00  19% €       2,66   €    16,66 

 €           -     €            -       €           -     €           -   

 €           -     €            -       €           -     €           -   

 €           -     €            -       €           -     €           -   

 €           -     €            -       €           -     €           -   

 €           -     €            -       €           -     €           -   

 €           -     €            -       €           -     €           -   

 €   490,00   €    21,80   €   511,80     €  185,00   €    17,47   €  202,47 

Law Income Security for ArtistsMax 4 years in a period of 10 yearsAround 70% of a state-welfare

(1114€)You can earn up to 125 % of un-

employment paymentExtras like money for investments,

courses:http://www.cultuur-ondernemen.nl

BUMA/STEMRA/SENA: Take care of the repartition of money of authors rights in music

(Since 1913) BUMA arranges the payment of the composers and arrangers for live music and live broadcasts: Performance Rights: for creating

artists For composers/arrangers▪ Concerts, live performances, discothecs,

Shopping Malls etc.

(Since 1936) STEMRA deals with recordings:

mechanical productionright also for creating artists

For composers/arrangers▪ Cd´s, recordings etc.

(Since 1993) SENA: deals with the artists rights of the performing artists:

Naburige rechten: the playing of your performance anywhere: broadcasts on radio, horecagelegenheden, schools, etc. For musicians▪ Everywhere except in private gatherings:▪ omroepen, horecagelegenheden, discotheken,

warenhuizen, scholen etc.

Authors right is obtained automatically when you create something original and creative.

Mention of © is not necessary To prove it existed on a certain date (not the

ownership!): register the date through: Belastingdienst: Free, but only on paper Benelux Bureau voor de Intellectuele Eigendom

(BBIE) Notary Commercial companies To send it to yourself in an sealed envelope, by

registered mail (aangetekend) doesn’t do the job

Mentioning name

Mentioning name and equal sharing

Mentioning name and non commercial use

Mentioning name, non commercial use and equal sharing

Mentioning name and no adaptations

Mentioning name,.non commercial and no adaptations