Taxes in Europe Database v2
Act on Income Tax on Non‑Resident Artistes and Others (1991:591).
Tax payers are non-resident individuals and non-resident legal entities.
Tax is to be paid at latest the 12th of the month following the month when the remuneration was paid.
Tax withheld at source by the payer of the remuneration.
Income tax on non-resident artists and others is a part of D5.