Netherlands: Concept of a work of art

The concept of works of art can vary from one country to another. In a case in the Netherlands, a company allows its customers to order a photo mosaic/collage on its website. Customers are required to upload their photos and choose their preferred finish. The company edits the photos, but the printing and cutting are outsourced to another company. In a judgment of July 22, 2024 published on October 7, 2024 ECLI:NL:RBGEL:2024:4726, ARN 23/2391 , the court ruled that the reduced rate applicable to works of art was not applicable here, since the product was not entirely handmade by the artist. Therefore, one must be responsible for all stages of the manufacturing process in order to qualify for the reduced rate applicable to works of art in the Netherlands.