Self-employed in art education: tax risks for clients

24 August 2020 – Does the teacher you hire as a self-employed person actually have a disguised employment contract with the music school? After years of loyal service, is the freelance dance teacher actually employed by her client? The answer to these questions has significant financial, employment law and tax consequences for both the client and the teacher.


Do you require more information? Please contact Martin Aandewiel by e-mail or by telephone: +31 (0)88 277 13 96. He will be happy to help you.

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We have many different kinds of education in the Netherlands, from primary education and special education to higher education (universities and universities of applied sciences). Educational institutions are subject to regular change, which means they must be as flexible as possible. Shrinking regions, workload, suitable education and scope for professional development are issues that you will be facing today as an educational institution. Declining pupil numbers also often play a part. In short, educational institutions are facing significant challenges, which requires an efficient organisation in terms of policy and administration. Stakeholders are setting ever higher standards and want transparency about your activities and services, which is why a continuity section for instance must be included in your accounting.

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Cultural institutions fulfill an important social need and are increasingly taking centre stage in politics and society. Cultural entrepreneurship is clearly present in cultural sector organisations, such as theatres, art venues and museums. The market mechanism is forcing cultural institutions to raise the bar ever higher in achieving their objectives, working on a commercial basis, controlling costs and generating additional income. Mazars’ specialists will be happy to advise you about this.