The webcam contract mentioned under point 3. Rights and obligations/ d) 3.14, last paragraph:
“The webcammer is responsible for declaring the income of webcamming, according to applicable norms in the country in question.”
How you declare you income depends on your personal situation: personal income tax or company tax, professional income or miscellaneous income, social statute, occasional or regular activity, annual amount, relation to other income, etc. If the explanation on your tax declaration form doesn’t provide clarity, we advise you to contact a tax consultant or accountant.
If your income is quite high and/or your webcam activity is regular, we advise you to contact an accountant, tax advisor, a starter advisor or a specialized website. They can offer advice about the best way to organize your webcam activity from a self-employed or a company status. For instance, in Belgium and the Netherlands you are expected to apply for a VAT number.
Do not be fooled by other sites about services that do not have to be declared. No company can just leave out these costs in their accounts. When they say the income they offer is tax free, they are probably taking tax risks at your expense. Foreign parties are also subject to this legislation. The presumption that tax inspectors have no insight into income from another country, no longer applies in the EU (particularly countries like the Netherlands and Germany).
Depending on the country, you may have a separate Tax identification number (TIN number), or you may use your general individual number for tax purposes. You can check the name of your number for tax purposes on the website of The Organization for Economic Co-operation and Development: https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/
If you are from the European Union, then most likely, you will find your tax number in the list:
Austria: ATIN / St.Nr.
Belgium: rijksregister nummer / Numéro National (NN)
Bulgaria: ЕГН
Croatia: OIB
Cyprus: TIC
Czech Republic: DIČ / Personal Number / Rodne Cislo
Denmark: CPR
Estonia: IK (isikukood)
Finland: Henkilötunnus (HETU)
France: NIF
Germany: Steuer-ID
Greece: AFM
Hungary: Adószám
Ireland: PPS
Italy: Codice Fiscale (CF)
Latvia: PVN
Lithuania: PVM, AK
Luxembourg: IN
Malta: ID Number
Netherlands: BSN
Poland: PESEL, NIP
Portugal: NIF
Romania: CNP / CIF
Slovakia: RC (Rodne Cislo)
Slovenia: RC (Rodne Cislo)
Spain: NIE / DNI / NIF
Sweden: Personnummer (PN)