Why did the promoter withhold tax on my whole fee?
Because the performers article generally lets the country where the show takes place tax the income earned there, and the simplest way for a promoter to collect that tax is to deduct it from the payment it is making, which is the gross fee. The fee is not your income. It funds the crew, the trucks, the backline, the production and the travel before anything reaches the band. A deduction taken at gross therefore routinely exceeds the tax due on the profit. In many countries the answer is to file in that country on a net basis and recover the difference, which is the whole reason the elective return exists.
Can I recover tax withheld on money that paid my crew?
Often yes, but only by filing. The deduction was calculated before any of your costs were taken into account, so the starting point is to show what the show actually cost to put on: crew wages, transport, hire, accommodation, commissions and production. Countries differ in what they allow against a performance fee and in how the claim is made, and several require it within a fixed period, so the sequence matters. What makes such a claim work is documentation gathered while the tour is running, meaning settlement sheets, invoices and a clear allocation of shared costs between dates. Reconstructing it a year later is possible but far more expensive.
Is merchandise income taxed the same way as my show fee?
Usually not, and treating them as one thing is a common source of trouble. A performance fee is generally taxed where you perform. Merchandise is a sale of goods, and its treatment depends on who owns the stock, who makes the sale, where the sale happens and what the venue's split arrangement actually is. The same evening can therefore produce two kinds of income under two different sets of rules, one of which may create no host-country obligation at all. Separating them in the tour accounting, rather than at the end of the year, is what allows each to be reported correctly.
Do we have to file in every country on the tour?
Not necessarily, but the question has to be asked country by country. Each country on the routing applies its own rules to the income earned inside its borders, and the answers differ. Some require nothing where tax was deducted at source and the artist accepts it as final, others allow an elective return on a net basis, and a few impose an obligation whether or not you want one. The routing also decides where the paperwork must be produced. The practical approach is to take the schedule before the tour starts, mark the countries where a filing is worth making or is unavoidable, and gather what each will need as you go.
The band splits the fee, so who is taxed on what?
That depends on what the band is. If the fee is paid to a partnership or a company, the characterisation of that entity comes first and the members are taxed on what they take from it. If each member is engaged individually, each has their own share of host-country income and their own filing position, possibly a different one, because members may be resident in different countries. Tax is usually deducted from the whole payment regardless, which then has to be attributed between the members before anyone can claim relief. Dealing with the structure before the tour is far less expensive than unwinding it afterwards.
What records do we need on tour to reclaim withholding?
Per show: the settlement sheet, the certificate or equivalent proof of tax taken, the contract or deal memo, and the invoices for costs incurred on that date. Across the tour: crew and personnel costs, transport and freight, hire and production, commissions, and a defensible basis for allocating anything shared between dates. You also need the routing itself, with arrival and departure dates, because presence is what several of the rules turn on. The certificate is the item most often missing and the hardest to obtain afterwards, so collect it from the promoter at settlement rather than chasing it months later.
Do I pay tax when I inherit property abroad?
The inheritance itself is often not income to you, but three other things can create tax: the estate may owe tax where the deceased or the property was situated, some countries tax the recipient directly, and the gain from the date you inherit to the date you sell is yours. Reporting obligations can also attach to holding the asset. See inheriting property abroad.
How many days can I spend in a country before I become tax resident?
It depends on the country, and a day count is only ever the start. Many use a threshold in a tax year, some also look at averages across several years, and some have no day test at all and decide on where your home and life are. Two countries can both conclude you are resident, which is what the treaty tie-breaker exists to settle. Counting days without checking the tie-breaker is how people end up filing as resident nowhere. See the residency tie-breaker.
