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The Netherlands: Court case on professional musician who received simultaneously German-source and Netherlands source income

The Court of Appeal of ?s-Hertogenbosch recently had to deal with a Netherlands resident professional musician. During 1999 the musician worked part of the year in Germany for a Germany employer, and was also during these periods active in the evening hours for some Netherlands chores. The German source wage was subject to German employee social security premiums. The Netherlands source income was not subjected to the levying of German social security premiums. At issue was the question whether the Netherlands was entitled to levy social security premiums regarding the Netherlands source income that was enjoyed during the time that the musician had an employment agreement with the German employer. The Court of Appeal held that the Netherlands could not levy these premiums regarding the income received during the period that the musician was employed by the German employer. The Court held that the relevant EU Regulation prevented the levying of Netherlands social security premiums during the period that the musician was employed by the German employer.
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The editors of  the Journal Sports Law & Taxation are Professor Ian Blackshaw and Dr Rijkele Betten, with specialist contributions from the world's leading practitioners and academics in the sports law and taxation fields.

The Editors

Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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