1. Lecture 8: Practical Stuff

2.  Guest Speaker BUMA/STEMRA  All about authors rights and the retribution of money

3.  Regular job  Self-employed  Foundation (Stichting)  Association (Vereniging)  Partnership (VOF)  Partnership with limited liability (BV)  Limited liability company (NV)

4.  You pay wage tax/income tax  social insurances  More income security  Unemployment benefits  Retirement plan  CAO

5.  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)

6.  €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!)

7.  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

8.  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.

9.  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”

10.  Your employer pays taxes  If you’re not regarded self employed  No rights on WW  No deductions of work-related costs  No obligation for bookkeeping  “Semi-job”

11.  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

12.  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.

13. turnover Cost numberdate Ex btwBTW perc BTWincl. BTW numberdate Ex btwBTW percBTWincl. BTW 11-1-2011concert € 250,006% € 15,00 € 265,00 c14-1-2011Strings € 15,006% € 0,90 € 15,90 23-1-2011pianolesson € 20,0019% € 3,80 € 23,80 c231-1-2011travel costs January € 96,006% € 5,76 € 101,76 33-1-2011pianolesson € 20,000% € - € 20,00 c31-1-2011dinner Amsterdam € 25,006% € 1,50 € 26,50 43-1-2011Arrangement € 150,000% € - € 150,00 c45-1-2011sheetmusic € 35,0019% € 6,65 € 41,65 54-1-2011rehearsal € 50,006% € 3,00 € 53,00 c56-1-2011sheetmusic € 14,0019% € 2,66 € 16,66 € - € 490,00 € 21,80 € 511,80 € 185,00 € 17,47 € 202,47

14.  Law Income Security for Artists  Max 4 years in a period of 10 years  Around 70% of a state-welfare (1114€)  You can earn up to 125 % of un- employment payment  Extras like money for investments, courses:  http://www.cultuur-ondernemen.nl http://www.cultuur-ondernemen.nl

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

17.  (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.

18.  (Since 1936) STEMRA deals with recordings:  mechanical productionright  also for creating artists  For composers/arrangers ▪ Cd´s, recordings etc.

19.  (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.

21.  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

22. 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