Filling Itchio/Steam Tax Forms for Dutch Game Developers/Partnerships

(Contents of this blog post aren't professional or legal advice of any sorts. If you don't know what you're doing please consult a lawyer that can help you.)

Hi there folks. Just recently as Gray Lake Studios we've decided to register our accounts as developers/publishers both on itch.io and Steam so we can publish our upcoming titles on these platforms.

Gray Lake Studios is a Netherlands based company and is registered here at the Chamber of Commerce as a Partnership Firm between the two co-founders. (Chamber of Commerce = KvK and Partnership Firm = Vennootschap Onder Firma - V.O.F.)

Now if you're also a Dutch Partnership Firm like us then perhaps we can help with some of the hurdles we came across and shed some light unto this issue so those who follow after us don't have to lose time like we did.

Long story short these platforms require you to fill in a tax questionnaire and helps you prepare an electronic form you can submit to U.S.A's Internal Revenue Service - I.R.S.

Most everything on the questionnaire should be easy to answer since they are questions about your company details, address etc. We've come across two obstacles. Here they are:

1 - Do you have a Tax Identification Number? (T.I.N.)

KvK unfortunately does not automatically issue a T.I.N. for Dutch Partnership Firms. The T.I.N. is NOT equivalent to your RSIN or VAT of your business. You have to visit this website here and obtain an E.I.N instead of a T.I.N and use your E.I.N. to proceed filling your tax questionairre. The website explains how you can apply by simply making a phone call. You should first download the SS-4 form from the IRS website, this form is two pages and then fill this form for yourself. After that make the call to the IRS and the person helping you will simply ask you the details on the SS-4 form. At the end of your phone conversation will give you your E.I.N. It took roughly 15-20 minutes. (You can find the phone number, when they open and other info on the link I provided.)

2 - Treaty Article Citation 26 - Limitation of Benefits

This was another 'What the hell am I supposed to fill here now?' moment for us. From what we understand this is the part where you're supposed read this document here IRS provides you. This is a .pdf document that goes over a lengthy treaty to help businesses avoid double taxation. If you peruse this document you will come across Article 13 on which we will find the part of the treaty that applies to our case. In the oncoming page we picked Other and added Article 13 Paragraph 1 as the Limitation on Benefits provision part.

After this part the tax questionairre is electronically prepared and is being sent. If there's any new information regarding the form I will update this mini guide.

Please remember this blog post is not a professional advice or legal advice of any sorts!