THE NETHERLANDS: Tax authorities will scrutinize 2005 tax returns for income derived by artists and professional sportsmen

Since some years, the Netherlands tax authorities apply the policy of making public which items will be specifically scrutinized when dealing with the individual income tax returns of a particular year. For the tax year 2005 special attention will be given to income derived as free lancer, household assistant, artist or professional sportsmen. Furthermore, it is mentioned by the tax authorities that payors of remuneration to these persons are obliged to inform the tax authorities accordingly. The tax authorities will specifically request these payers to provide this type of information to them.