Employing foreign music teachers
Monday, 04 July 2005
“When a non-profit association employs foreign music teachers on fixed-term contracts, can you tell me whether the rate of deduction at source is 15%, in the same way as for an artistic service (is “artistic instruction” an artistic service)?”
For salaried employees domiciled abroad and hired as music teachers, the deduction at source is not that applicable to artistic services, even if they are engaged in artistic teaching. In that case, the payments made are liable for the deduction applying to salaries paid to persons fiscally domiciled abroad.
See Deduction at source on artistic services
