Creators

Writing and newsletter income: rates, rights and the list

Updated: 6 October 2026 Holdwise editorial team

There are three forms of writing income, and each has its own tax treatment. They are a paid newsletter with subscribers, commissioned articles for publishers, and advances or royalties from a book. The forms differ in the VAT (value-added tax) rate, in whether you sell or license the rights, and in who owns the audience later. At Holdwise, we keep this answer up to date and change it when the rules change.

The paid newsletter

Subscribers pay for a digital service. If they are private persons in another EU country, the VAT rate of their own country applies. You report it through the EU VAT scheme for cross-border sales (OSS). Whether you or the platform accounts for the VAT depends on the model, as with memberships. See subscription income.

The subscriber list belongs to your business and stays yours if you switch to another platform. Export it regularly and store the export somewhere you control. If you keep the list only on a platform, you depend on that platform for access to it.

Commissioned writing

An article for a publisher is a service to a business. In the Netherlands, writing publications that contain your own ideas, such as articles and books, is exempt from VAT, and so is journalistic work. For a Dutch publisher you then charge zero VAT, and the VAT on your costs stays a cost for you. Advertising copy and business texts do carry Dutch VAT. For a business in another EU country, the business accounts for the VAT. For a business outside the EU, the service is outside Dutch VAT. Agree the VAT treatment with the publisher in advance and state it on the invoice.

Books, advances and royalties

An advance is turnover in the year you receive it, and it is settled against later royalties.
Royalties are turnover when you earn them. Foreign publishers may withhold tax at source. Under a tax treaty, this tax can be lower or zero. See US withholding on platform income for the American case.
Rights belong to you as the maker until you transfer them in writing. With a licence for a set period and territory, you can use the work again later. If you sell the rights outright, the buyer owns them.

What belongs to the company

In your BV (besloten vennootschap, a Dutch private limited company), the rights to your writing, your list and your archive are a business asset. You can transfer this asset. This is important when someone offers to buy your business. See selling your channel or brand.

A lower customary salary is allowed if comparable work pays less, or for up to three years while a new BV is still unable to pay the full salary. You can also borrow up to €500,000 from your own BV. The lower salary is what saves tax. At €36,000 compared with €58,000, you keep about €7,100 a year more. After a later dividend, about €2,800 of that remains. The loan gives you access to money, but your tax stays the same. Calculate it with your own figures. Writing income is often spread across several years, so make the salary decision early. See how creators pay less tax.

Free advice

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Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

What VAT applies to a paid newsletter? +

For private subscribers in another EU country, the VAT rate of their own country applies, reported through the EU VAT scheme for cross-border sales (OSS). Whether you or the platform accounts for the VAT depends on the model.

Is a book advance taxable when I receive it? +

Yes, it is turnover in the year of receipt and is settled against later royalties as they accrue.

Should I license or sell my writing? +

License it if you want to keep the rights. With a licence for a set period and territory, you keep the rights and can use the work again. If you sell outright, the buyer owns the rights, so set your price to match.