Satellite account for culture and media 2022

This publication, the satellite account for culture and media, is the third edition of the satellite account commissioned by the Ministry of Education, Culture and Science. The previous edition published in 2021 included results for 2015 and 2018, and reflected the revised results of the national accounts for 2015. The results in this edition reflect the most recent revision, and relate to 2021. The years 2015, 2018 and 2022 are also covered.

The share of culture and media in GDP and employment is down slightly 

The share of culture and media in the gross domestic product (GDP) of the Netherlands in 2022 was 3.3 percent. This is slightly lower than the 3.4 percent recorded in 2018. In absolute terms, the contribution of culture and media to GDP increased from 26.9 billion euros to 33 billion euros. As employment increased from 312,000 labour years in 2018 to 331,000 in 2022, the share of culture and media in total employment remained stable at 4.1 percent.

Of the main macroeconomic indicators, the domestic output, imports and the intermediate consumption of culture and media increased less than the economy as a whole. This is reflected in a decrease in the share of culture and media in these macro totals; for example, the share of culture and media in domestic output decreased from 3.8 percent in 2018 to 3.3 percent in 2022. 

Advertising is the largest domain

The total supply of culture and media increased from 86.2 billion euros in 2018 to 105.4 billion euros in 2022. Within the total supply of cultural and media products, the domains of Advertising (32 percent) and Media (17 percent) were the largest in 2022. Within household consumption, the Media domain was the largest in 2022 with a 38 percent share, followed by the Performing Arts domain (18 percent). The share of the various domains therefore differs per macroeconomic variable.

In terms of the share of value added, Advertising remains the largest domain (25 percent). However, the domains of Architecture and Design (10 percent), Performing Arts (9 percent), Literature (9 percent), Heritage (4 percent) and Education (8 percent) are gaining in importance in relation to their share of the total supply of cultural and media products. This is partly because the supply of these domains relies more on domestic output, and therefore contributes more to the Dutch economy. These domains also have high value added due to factors such as the higher labour intensity of their economic activities. The importance of the Media and Audiovisual domains in terms of added value and employment is smaller compared with their share in the total supply. This is because these domains involve more imports and re-exports, and also because the incoming and outgoing financial flows related to licences and royalties are offset to some extent, with only the value added remaining. 

Advertising and market research is the most important industry 

Within the culture and media sector, the largest industries in 2022 were Advertising and Market research (12 percent), Art (11 percent), and Trade and Transport (10 percent). Although Trade and Transport is not a cultural or media product in itself, it is an indispensable link in bringing together supply and demand in relation to cultural and media products. Trade and Transport margins in the domain of Visual Arts (including Jewellery), for example, are high.

Government expenditure on culture and media is lower

The share of culture and media in total expenditure decreased in almost every tier of government between 2018 and 2022. This was because the increase in other areas of government expenditure was larger than the increase in expenditure on culture and media.

The share of culture and media in total government expenditure decreased from 1.5 percent in 2018 to 1.3 percent in 2022. In 2022, the share ranged from 1.1 percent for the central government to 16.9 percent for local non-profit institutions (NPIs), which are the local museums, libraries and regional broadcasters that are treated as government organisations.

Expenditure on culture is mainly focused at the local level, while expenditure on broadcasting and publishing (media) is concentrated more at the central government level.

This publication on the satellite account for culture and media was commissioned by the Ministry of Education, Culture and Science and compiled by Statistics Netherlands (CBS). The satellite account for culture and media describes the contribution of culture and media to the Dutch economy on the basis of major macroeconomic indicators, such as GDP, imports and exports and consumer expenditure. The third edition of this publication includes the results for 2015, 2018 and 2022, with a particular focus on the 2022 reporting year.

A satellite account is a supplement to the national accounts and describes one particular aspect of the economy. Importantly, the results are fully consistent with the results of the national accounts. This means that wherever possible the satellite account adopts the methods, concepts and definitions that are used in the national accounts. The results of the satellite account can thus be compared directly with the wider economy as recorded in the national accounts.

Besides description of the macroeconomic indicators for culture and media, this publication also focuses on industries, goods and services. The central question is which goods, services and industries are of greater or lesser economic importance within the culture and media sector. The goods and services that fall under culture and media are also categorised into domains. This division into domains is more in line with common practice than the standard classification of goods, services and industries used in the national accounts. Examples of domains include Literature, Performing Arts and Heritage¹⁾.

What is culture and media?

When compiling a satellite account for culture and media, we must first establish what counts as culture and media. This satellite account defines culture and media in terms of goods and services, according to the Classification of Products by Activity (CPA)²⁾.In the first instance this relates to the primary cultural and media products, roughly in line with the definitions of the EU (ESSnet-Culture) and UNESCO. At the core of this definition are the attributes of (artistic) creation, cultural expression and the management and conservation of heritage. CBS has formulated a set of additional guidelines of to which extent the satellite account should include supporting goods and services for the cultural and media product production and distribution chain. There is less similarity between the approaches of the EU and UNESCO on this point. The guidelines formulated by CBS are worded as follows:

Cultural and media products include not only all primary cultural and media products themselves (based on the values of ‘creation’ and ‘cultural expression’), but also those goods and services which would not exist without these primary cultural and media products.

Some examples of primary cultural and media products are museum and library services, books, architectural services, advertisements, radio and television programmes, theatre productions, online games and photography. Examples of supporting cultural and media products include musical instruments, cameras, radios and television sets and machines for binding and printing books. That being the case, in this satellite account, culture and media include not only traditional culture (museums, libraries, performing arts, etc.) but also the media (radio, TV, newspapers and periodicals, etc.) and large sections of the creative industry (architecture, design, advertising, etc.).

Finally, some goods and services have been included which are not really cultural or media products in themselves but which are inextricably linked to culture and media, such as shops and cafés in museums and investments in museum buildings.

Appendix 1 provides details about goods and services which are counted as culture and media, including the complete list of these goods and services as well as domains and subdomains to which they belong.

Changes from the previous edition

The first satellite account for culture and media was compiled in 2019 and provided results for 2015. The second edition was released in 2021 with results for 2015 and 2018, as well as a more detailed classification of the industries and domains³⁾. The second edition also incorporated the revised results of the national accounts for the year 2015. This, the third edition, presents results that incorporate the 2021 revision of the national accounts. This applies to all the figures for 2015, 2018 and 2022 that are covered in this edition. The creation of sequentially comparable time series was a particular challenge in this edition. This was due to the significant adjustments in the relevant sectors and product groups in the revision year 2021. This challenge was compounded by the lack of detailed data in the historical time series as these were made available in the national accounts. Therefore caution is advised when using the time series data presented in this publication.

Reading guide

Chapter 2 describes how culture and media contribute to key macroeconomic indicators of the Dutch economy. Chapter 3 provides more details about the culture and media sector and describes the most important cultural and media products and the relevant industries. This chapter also describes the main economic variables and characteristics of each domain and subdomain. Chapter 4 deals with government expenditure on culture and media, and in Chapter 5 the results of this satellite account for culture and media are compared with similar work in other countries.

More detailed explanations of what counts as culture and media and how a satellite account is created can be found in Appendix 1 and Appendix 2 respectively.

Finally, the detailed tables containing almost all the underlying figures on which this report is based are also attached.

What is the contribution of culture and media to the Dutch economy? This section will answer that question based on a range of macroeconomic variables such as gross domestic product, employment, international trade and consumption. The results from 2022 are also compared with those from 2018 to illustrate trends in contribution of culture and media to the economy. 

3.3 percent of GDP

The share of culture and media in Dutch GDP in 2022 was 3.3 percent; the share in 2018 was 3.4 percent. In 2022, this contribution to GDP was associated with employment at 331,000 labour years, or 4.1 percent of total employment in the Netherlands (no change from 2018). To compare this with other satellite accounts: in the 2022 satellite account for sports, the share of sports in GDP was estimated at 1.1 percent (CBS, 2025), while the share of tourism in 2022 amounted to 3.7 percent (CBS, StatLine).

The fact that the share of culture and media in employment is higher than its share of GDP implies that labour productivity in the culture and media sector is somewhat lower than in economy as a whole. Value added per labour year in the culture and media sector came to 90,000 euros in 2022, compared with 109,000 euros for the economy as a whole (see Table 5 in the table set). This is not surprising because sectors such as manufacturing are much more capital-intensive than the culture and media sector.

123,000 self-employed persons

Expressed in labour years, employment in the culture and media sector increased from 312,000 in 2018 to 331,000 in 2022. In both years, this constituted 4.1 percent of total employment. Self-employed persons (other employed persons) make up approximately one-third of employment in the culture and media sector, or 123,000 persons. This is twice as high as in the economy as a whole. The proportion of self-employed was particularly high in Design, Photography and Translation (65 percent) and Art (56 percent). See Table 1 of the table set for more details. The share of the labour volume of self-employed in the culture and media sector in the total labour volume of self-employed was 7.7 percent. For employees this share in the total labour volume was 3.3 percent.

37 percent imports

The total supply (in basic prices) of culture and media was valued at 105 billion euros in 2022. This total supply consists of goods and services produced in the Netherlands plus imports. In 2022, 37 percent of supply in culture and media came from imports, which is a larger share than in the economy as a whole (30 percent). The main imported cultural and media products in 2022 were advertising services, licences and royalties and audiovisual equipment. The share of culture and media in total imports was 4.4 percent in 2022 (4.5 percent in 2018). Approximately 63 percent of total output of culture and media was generated by domestic output. Again, the main product groups are advertising services and licences and royalties, followed by publishing services. The share of culture and media in total domestic output was 3.3 percent in 2022 (3.8 percent in 2018).

Almost half is intermediate consumption

In 2022, 44 percent of culture and media output was used as input for the production of other goods and services (intermediate consumption). This share in the economy as a whole was considerably lower (37 percent). The share of culture and media in the total intermediate consumption of the Dutch economy is relatively high, at 4.3 percent (5.1 percent in 2018). The main goods and services within intermediate consumption are advertising services, publishing services, licences and royalties.

Economic division of labour results also within ‘traditional’ art and culture sector in cultural productions being partly categorised as intermediate consumption. A writer, musician or programme maker produces little or nothing for consumers directly; rather, they produce material for a publisher or producer, who will ultimately take the economic risk and bring the cultural product to consumers.

2,000 euros per household

Household consumption of culture and media in 2022 amounted to 16.9 billion euros, accounting for 3.9 percent of total household consumption (no change from 2018). This translates to over 2,000 euros per household in 2022. The main product groups within household consumption were publishing services, art and audiovisual equipment.

Culture and media accounted for 2.5 percent of government consumption in 2022 (2.3 percent in 2018). Subsidised cultural education made up around 40 percent of government consumption. Subsidised education is largely financed from collective funds and consumed by the government ‘on behalf of’ households. In reality, of course, the recipients of this education are just individuals.

Investments and stockholding

The share of culture and media in investments was 1.9 percent in 2022 (2.1 percent in 2018). This concerns cultural and media products that are counted as investments, such as audiovisual equipment, printing and book-binding machines and architectural services. ‘Own account’ investments also contributed to this total; this category includes original artworks which are considered to be a capital asset and which, in the form of licences and royalties, generate income for the artists concerned. Investments in (cultural) buildings and similar investments made by the sectors of Art and Libraries, Museums and Nature Conservation as well as Public Administration and Public Services are also counted as culture and media investments. These buildings are primary used for cultural or media purposes and are therefore included in culture and media sector investments.

The share of culture and media in changes in stocks was 3.2 percent in 2022 (7.4 percent in 2018). This item also includes purchases of museum pieces, which range from paintings to dinosaur bones. These goods are not considered to be investments, because they are primarily seen not as a production tool but rather as an (art-) object that retains its value over the years.

30 percent exports

The share of culture and media in total exports was 3.4 percent in 2022 (unchanged from 2018). In 2022, 30 percent of all cultural and media products were exported, compared with 32 percent of all products in the economy as a whole. A total of 56 percent of all cultural and media products exported came from domestic output. This share for the economy as a whole was 61 percent. In comparison with the economy as a whole, exports of cultural and media products rely a little less on domestic output and more on re-exports.

The most important items under exports from domestic output were advertising services and revenues from licences and royalties. In principle, the latter serve as remuneration for the use of cultural expressions produced in the Netherlands (a book, music, film or television programme format, etc.). However, licences and royalties are also ‘imported’ by foreign companies based in the Netherlands, which purchase (import) these rights from their parent company and then sell (export) them to foreign customers. This does not include cultural expressions produced in the Netherlands. In 2021, these cash flows arose largely from the fact that such companies do not have to pay withholding tax on their licences and royalties in the Netherlands.  Performances by Dutch artists abroad also count as exports.

Audiovisual equipment accounted for 43 percent of the re-exports of culture and media in 2022 and licences and royalties accounted for 41 percent. Re-exports are goods which, although they are exported by companies in the Netherlands, were not produced in the Netherlands. The main industry that gains financially from this practice is the Trade and Transport sector.

Taxes and subsidies on products

Taxes and subsidies on products are taxes and subsidies that are levied or granted per unit produced. Examples include excise duties on gasoline and alcohol, but the most important example is value added tax. The government artificially raises the price at which producers offer their products by levying taxes on those products. On the other hand, product-related subsidies are also available and are intended to reduce the sales price. However, because taxes on products are much higher than product subsidies in the Dutch economy as a whole, this results in effect of increasing of net-prices.

In 2022, the balance of taxes and subsidies on cultural and media products amounted to 3.1 billion euros or 3.0 percent of the balance of the economy as a whole (3.0 percent in 2018). This amount consists almost entirely of VAT. Incidentally, subsidies on products are not the only subsidies that the government awards to the culture and media sector. The total of non-product-related subsidies and current transfers granted to the culture and media sector is much higher (see Chapter 4).

Development of culture and media

In order to place the development of culture and media in a wider context, we can compare the various economic aggregates, such as production, imports and consumption, with the same aggregates for the economy as a whole. Any differences in trends mean that culture and media sector is following a different pattern than the economy.

Between 2018 and 2022, the nominal value of almost all macroeconomic aggregates increased for culture and media. However, the nominal growth of the various aggregates relating to culture and media lagged behind that for the economy as a whole. For instance, the supply of goods and services relating to culture and media rose by 22.2 percent while for the economy as a whole the increase was 33.1 percent. This difference is explained mainly by the growth in domestic output, which at 12.8 percent was significantly lower for media and culture than the level of 29 percent in the economy as a whole.

Similarly, growth in the supply of goods and services related to culture and media was also lower than growth in the economy as a whole. This was also true for intermediate consumption, gross investments and exports of domestically produced goods and services.

Because growth in the domestic output of culture and media lagged behind production in the economy as a whole, growth in the gross added value of culture and media also lagged. As a result, culture and media’s 3.3 percent share of GDP was a little smaller than it was in 2018 (3.4 percent).

As far as employment is concerned, the culture and media sector grew in line with the economy as a whole. The number of labour years increased between 2018 and 2022 from 312 thousand to 331 thousand; the share of total employment remained unchanged (at 4.1 percent).

This chapter focuses on various economic aspects of the culture and media sector. After a brief description of the sector as a whole, we focus on the various goods and services that are related to culture and media: the subdomains. The characteristics of each subdomain are described, along with various indicators, such as value added and employment.

3.1 Culture and media – total

How did the various macroeconomic aggregates within culture and media compare to each other in 2022? Looking at cultural and media products, we see that domestic output at basic prices was 61.4 billion euros in 2022. When we add in imports to the value of 37.5 billion, the total supply of culture and media products in 2022 was 98.9 billion euros at basic prices.

To convert basic prices into purchase prices, we add the balance of taxes and subsidies as well as trade and transport margins. The supply of culture and media products was 106.3 billion euros at purchase prices in 2022.

In addition to the supply of culture and media products, the satellite account also includes the ancillary revenues of cultural institutions and culture-related investments as culture and media. The reasoning behind this is that these items are so intertwined with the cultural and media products themselves that the products would not exist without them. The ancillary revenues of cultural institutions consist of income from museum shops, catering services, teaching courses and income from the renting out of all or part of buildings for events. Culture-related investments concern items such as museum buildings. Then, the consumption of cultural and media products by residents of the Netherlands abroad must also be added to the satellite account to ensure that these figures continue to align with the national totals. As this item is not structured by goods group in the national accounts, the total range of cultural and media products is supplemented by a number of items that are not in themselves cultural or media products, but are nevertheless included for the purposes of this satellite. Trade and transport margins are included in addition to taxes and subsidies on products in order to bridge the ‘accounting gap’ between what producers receive for their products and what users must pay for them. The total supply at purchase prices was 108.5 billion euros in 2022.

3.2 Culture and media – by industry

The culture and media sector’s total value added (basic prices) in 2022 was 29.9 billion euros (compared with 24.4 billion in 2018). Which industries contributed most to this total?

Advertising agencies as the largest industry

In 2022, Advertising Agencies made the greatest contribution to the culture and media sector’s value added at 12 percent, followed by Arts (11 percent) and Trade and Transport (10 percent). Education had a share of 9.4 percent. The share of Trade and Transport was relatively large for an industry whose activities do not naturally place it at the heart of the culture and media sector. However, as mentioned earlier, Trade and Transport form an indispensable link between the providers of cultural and media products and their users.

Five industries are almost entirely culture and media-based

As well as discussing the importance of an industry to the culture and media sector (Figure 3.2.1), the reverse perspective is also worth: how important are culture and media to a given industry (Figure 3.2.2)? There are five industries whose value added is almost entirely the result of cultural and media activities. Two of them belong to what used to be known as ‘traditional’ culture - namely Arts (performing arts, writers, painters, sculptors, composers, etc.) and Libraries, Museums and Nature Conservation. The three other industries that rely almost entirely on the output of culture and media are: Radio and Television Broadcasting, and Film and Television Production; Audio Recording; and Publishing. Despite these the ‘dedication’ of these five industries to culture and media, their share in the culture and media sector - with the exception of Arts - was smaller than 10 percent, indicating that being very active in culture and media does not necessarily go hand in hand with being a significant player in the culture and media sector. Conversely, whereas Trade and Transport were important to the culture and media sector (10 percent), culture and media were only marginally important to the Trade and Transport industry as a whole (2 percent).

3.3 Culture and media – by domain

What are the various domains within culture and media and how do they relate to one another?

In the National Accounts, value added and employment are calculated for each industry. However, in this satellite account grouping in the domains and subdomains is used to represent collections of goods and services. This approach provides additional information and nuance regarding the contribution of the various domains and subdomains to the Dutch economy.

Figure 3.3.1 shows the supply of cultural and media products by domain for 2022; Table 2 provides the majority of the information for analysis presented in this section. 

Advertising is the largest domain

Advertising is the largest domain within culture and media by far, with a share of 32 percent of the total supply of culture and media products. Next are Media and Audiovisual, with shares of 17 percent and 14 percent, respectively. The other domains are smaller and contribute less than 10 percent each. This includes what we might refer to as ‘traditional’ art and culture, such as Literature (9 percent), Performing arts (7 percent), Visual arts (7 percent) and Heritage (3 percent).

Households spend most on media

Another macroeconomic aggregate that is interesting to break down by domain is household consumption (incl. NPIs), primarily because of dominating of totally different domains here. Households spend little or no money on things like advertising or architecture and design, for instance, and spend the most money (38 percent) on goods and services in the domain of Media (newspapers, periodicals, radio and television). ‘Traditional’ art and culture is also reflected far more in household consumption than in the total supply. Performing Arts (‘a night out’) made up 18 percent of household expenditure, and expenditure on goods and services within the domains of Literature (books), Visual arts (photography, jewellery) and Heritage (museums) were also shown to be much more important in household consumption than in the total supply of cultural and media products.

Table 2 shows which domains are more or less represented in the other macroeconomic aggregates. For example, Advertising makes up roughly half the intermediate consumption of cultural and media products. In terms of exports, in addition to Advertising, the domains of Media and Audiovisual are also key players. The significance of these two domains is partly a result of the aforementioned import and export of licences and royalties from foreign companies that have a branch in the Netherlands.

3.4 Culture and media – by subdomain

This section uses a fixed template – a fact sheet – to briefly describe the most important characteristics of each of the subdomains in 2022. The elements covered are: an overview of the most important goods and services in the relevant subdomain; the share in the total of culture and media; and a description of the market.

3.4.1 Visual Arts

Visual Arts consists of the subdomains Photography and Other Visual Arts.

Photography subdomain

Main goods and services

Photochemical products, photography and development itself, equipment, licences and royalties.

Total supply and use (purchase prices)

6 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

6 percent.

Supply from domestic output

2.3 billion euros, or 45 percent of the total supply (basic prices).

Main use

Intermediate consumption and exports.

Market characterisation

Most of the supply comes from domestic output and thus contributes to employment in the culture and media sector. The total supply is mainly purchased by other companies (intermediate consumption) or exported. Re-exports represent a substantial proportion of exports, in particular the re-export of photochemical products. ‘Re-exports’ refers to goods that are imported, but are then immediately re-exported without significant processing. The main sector that gains financially from this practice is the Trade and Transport sector. Household consumption is only a limited factor in the market.

Other Visual Arts subdomain

Main goods and services

Jewellery, licences and royalties, original work by visual artists (painters, graphic designers, sculptors).

Total supply and use (purchase prices)

2.3 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

2 percent.

Supply from domestic output

0.4 billion euros, or 29 percent of the total supply (basic prices).

Main use

Household consumption and exports.

Market characterisation

This subdomain is dominated by the Jewellery goods group. Supply is shared more or less equally between domestic output and imports. The trade and transport margins in this area are substantial. The total supply is mainly purchased by households. Some of the domestic output in this subdomain is covered by investment, such as original work by visual artists who generate income from their work in the form of licences and royalties. Another part of the supply falls under the Stock changes item, including the balance of the purchase and sale of valuables, primarily jewellery.

3.4.2 Literature

The domain of Literature consists of the Books and Other Literature subdomains.

Books subdomain

Main goods and services

Books, textbooks, library services, original work by authors and licences and royalties.

Total supply and use (purchase prices)

6.8 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

6 percent.

Supply from domestic output

3.9 billion euros, or 63 percent of the total supply (basic prices).

Main use

Intermediate consumption, household consumption and exports.

Market characterisation

Three-quarters of the supply comes from domestic output and thus contributes to employment in the culture and media sector. Books are the largest goods group in both domestic output and imports. The trade and transport margins in this area are substantial. The majority of the total supply, for example some textbooks, is purchased by other companies (intermediate consumption). The second group of users are households, with household consumption consisting almost entirely of books. Exports are also largely made up of books, as well as licences and royalties to publish the work of Dutch authors abroad. Government consumption consists of library services. Finally, investments relate to original work by writers and academic research within the field of literature; some of the textbooks are also included in investments. This shows that the sale of goods and services within the domain of Literature is quite diverse and not dominated by only one or two categories. 

Other Literature subdomain

Main goods and services

Printing machines, printing, typesetting, binding and reproduction, other printed material (reference books, calendars, pictures, etc.)

Total supply and use (purchase prices)

3.2 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

3 percent.

Supply from domestic output

1.8 billion euros, or 69 percent of the total supply (basic prices).

Main use

Intermediate consumption and exports.

Market characterisation

Most of the supply consists of domestic output and thus contributes to employment in the culture and media sector. More than half the total supply is purchased by other companies (intermediate consumption). Foreign countries (exports) are the second-most important sales market, with a substantial share of re-exports, with households being the third-largest market in this domain.

3.4.3 Heritage

The Heritage domain has no subdomains.

Main goods and services

Museum services, artefacts and museum pieces.

Total supply and use (purchase prices)

2.9 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

3 percent.

Supply from domestic output

2.4 billion euros, or 88 percent of the total supply (basic prices).

Main use

Consumption.

Market characterisation

This mainly concerns the domestic output of museum services that are consumed by households and the government. Government consumption of museum services results from the fact that households do not always have to pay the full cost price for museum visits. The remainder of the cost is ‘contributed’ from collective resources and is consumed by the government on behalf of households. This is comparable to subsidised education. Changes in Stock relate to the purchase and sale of museum items and artefacts. Exports include the consumption of museum services by non-residents.

3.4.4 Performing Arts

The Performing Arts domain has no subdomains.

Main goods and services

Performing arts (performances, operation of venues, etc.), equipment, musical instruments.

Total supply and use (purchase prices)

7.4 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

7 percent.

Supply from domestic output

4.6 billion euros, or 70 percent of the total supply (basic prices).

Main use

Export, consumption by households and intermediate consumption.

Market characterisation

This domain is dominated by the performing arts themselves. In addition to performers, this category also includes the producers of the productions and the operators of the theatres where these productions are ultimately staged. The majority of the supply is for export, followed by household consumption and intermediate consumption (purchase by other companies). Exports of domestic output include overseas performances by performing artists based in the Netherlands. Re-exports consist primarily of equipment and musical instruments.

3.4.5 Audiovisual

The Audiovisual domain consists of the Film and Video and Other Audiovisual subdomains.

Film and Video

Main goods and services

Licences and royalties, production of films, TV programmes, etc., cinema services.

Total supply and use (purchase prices)

5.8 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

5 percent.

Supply from domestic output

2.7 billion euros, or 48 percent of the total supply (basic prices).

Main use

Intermediate consumption and exports.

Market characterisation

This subdomain is dominated by licences and royalties. In principle, licences and royalties are a payment for the right to exploit certain cultural expressions. However, this by no means only concerns cultural expressions produced in the Netherlands. It often involves licences and royalties from Dutch-based divisions of large foreign media companies that have transferred the ownership rights of numerous film and TV productions to the Netherlands for tax reasons, and from there grant others the rights to put on these productions. These are therefore cashflows that do not always correspond to real production activities and are not accompanied by a proportionate contribution to economic factors such as employment. These financial flows noticeably ‘inflate’ imports and exports and intermediate consumption. However, because the same companies both buy and sell licences and royalties, the value added and employment give a more realistic picture of the contribution these companies make to the Dutch economy (see Section 3.5). 

Other Audiovisual

Main goods and services

Equipment (including film cameras), licences and royalties, computer games.

Total supply and use (purchase prices)

8.8 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

8 percent.

Supply from domestic output

4 billion euros, or 52 percent of the total supply (basic prices).

Main use

Exports, intermediate consumption and household consumption.

Market characterisation

As imports account for more than half of the supply, this subdomain makes only a limited contribution to employment in the domestic culture and media sector. The majority of the total supply is exported, predominantly as re-exports consisting largely of equipment. These re-exports therefore depend on cultural and media expressions abroad, rather than in the Netherlands. Exports from domestic output include online content and licences and royalties for computer games and music. Intermediate consumption consists mainly of equipment and licences and royalties for the use of music. Household consumption consists largely of equipment and both physical and online computer games.

3.4.6 Media

The domain of Media consists of the subdomains Newspapers and Periodicals and Radio and TV.

Newspapers and Periodicals

Main goods and services

Newspapers, trade magazines, other periodicals, the printing of these newspapers and periodicals, press agency services.

Total supply and use (purchase prices)

4.2 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

4 percent.

Supply from domestic output

3 billion euros, or 76 percent of the total supply (basic prices).

Main use

Intermediate consumption and consumption by households.

Market characterisation

This is a subdomain with few inputs and outputs: both supply and use take place in the domestic market. Most goods and services are sold to other companies (intermediate consumption), for example the printing of newspapers and periodicals. However, some trade magazines are also bought by companies, and this is counted as intermediate consumption. The remaining supply – primarily newspapers and general periodicals, both in printed form and online – is mainly consumed by households. 

Radio and Television

Main goods and services

Licences and royalties, equipment (including televisions), telecommunications services, public and commercial radio and television services.

Total supply and use (purchase prices)

13.9 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

13 percent.

Supply from domestic output

7.4 billion euros, or 58 percent of the total supply (basic prices).

Main use

Intermediate consumption, exports and consumption by households.

Market characterisation

As in the film and video subdomain, this subdomain is dominated by licences and royalties, especially through the import and export of licences and royalties from subsidiaries of large international media companies based in the Netherlands. As the import of licences and royalties certainly does not always refer to paying for the right to exploit a cultural expression that was produced abroad in the Netherlands, it follows that nowhere near all exports involve the receipt of a fee for the overseas exploitation of a cultural expression produced in the Netherlands. These are partly tax-induced cash flows within large international media companies. As mentioned above, these are often large amounts that can fluctuate hugely from year to year. The increase in supply and use within the Radio and television subdomain is almost entirely caused (or overshadowed) by the increase in licences and royalties. Household consumption consists of telecommunication services (transmitting the radio and television programmes), equipment and radio and television services. Exports from domestic output consist largely of the aforementioned licences and royalties, which are therefore only partly related to cultural expressions actually produced in the Netherlands. Re-exports almost exclusively concern equipment.

3.4.7 Advertising

The Advertising domain has no subdomains.

Main goods and services

Advertising services for print media, radio, television and online.

Total supply and use (purchase prices)

32.4 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

30 percent.

Supply from domestic output

17.8 billion euros, or 56 percent of the total supply (basic prices).

Main use

Intermediate consumption and exports.

Market characterisation

Almost two-thirds of the advertising services on offer are domestic outputs. Advertising services are mainly provided to companies (intermediate consumption) and exported. 

3.4.8 Architecture and Design

The domain of Architecture and Design consists of the Architecture subdomain and the Design subdomain.

Architecture

Main goods and services

Architectural services (building plans and drawings for residential and non-residential buildings, restoration of historical buildings, etc.)

Total supply and use (purchase prices)

2.9 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

3 percent.

Supply from domestic output

2.7 billion euros, or 99 percent of the total supply (basic prices).

Main use

Investments and intermediate consumption.

Market characterisation

The supply consists almost entirely of domestic output. Architectural services are mainly provided to other companies which will actually build the structures designed, with a large part of these services being seen as an investment. A limited proportion of the architectural services are exported, and architectural services for private individuals form an even smaller proportion. 

Design

Main goods and services

Design services (industrial, graphic, interior, fashion, etc.), licences and royalties.

Total supply and use (purchase prices)

4.3 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

4 percent.

Supply from domestic output

3 billion euros, or 71 percent of the total supply (basic prices).

Main use

Intermediate consumption.

Market characterisation

The supply consists largely of domestic output, and most sales also take place on the domestic market. Almost all the design services are purchased by other companies that put the designs into production and ultimately deliver them. A significant proportion of both imports and exports consists of licences and royalties relating to the use of these designs.

3.4.9 Education

Main goods and services

Subsidised and private education.

Total supply and use (purchase prices)

3.1 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

3 percent.

Supply from domestic output

3 billion euros, or 100 percent of the total supply (basic prices).

Main use

Consumption by government and households.

Market characterisation

Cultural education consists entirely of domestic output. Subsidised education is financed from collective resources and consumed by the government ‘on behalf of’ households, while private cultural education is consumed directly by households.

3.4.10 Interdisciplinary and Other

Main goods and services

These goods and services cannot easily be assigned to a particular domain. Examples include: public services in the field of culture, especially public administration; information on and booking of cultural events; and support services for artists (management, etc.).

Total supply and use (purchase prices)

2.3 billion euros.

Share in the total supply and use (purchase prices) of cultural and media products

2 percent.

Supply from domestic output

2.3 billion euros, or 100 percent of the total supply (basic prices).

Main use

Consumption by government and households.

Market characterisation

Practically all the supply is generated by domestic output. Its use consists largely of government consumption (public services in the field of culture that the government consumes on behalf of households), household consumption (information and bookings) and a small share of intermediate consumption (including management of artists).

3.5 Importance of the domains

Figure 3.5.1 shows that the importance of the different domains in value added differs from an earlier measure: the total supply of cultural and media products (see Figure 3.3.1). This is, first, because the total supply also includes imports, meaning that domains with high levels of imports decrease in importance if those imports are excluded. In addition, the relationship between input and output differs between domains, therefore also affecting the final value added.

For example, in 2022 the importance of the Audiovisual domain in value added, and thereby also in the Dutch economy, is significantly smaller than its share in the total supply and use of cultural and media products. This occurs partly because there are a lot of imports and re-exports in this domain, as well as because this domain involves significant financial flows from licences and royalties that do not always relate to cultural expressions produced in the Netherlands. These financial flows are primarily concentrated in intermediate consumption and domestic output. However, when calculating value added, only the balance of these flows remains.

The sharp decline in the importance of the Audiovisual and Media domains automatically produced an increase in the importance of the other domains. The shares of both Architecture and design and Education are increased, partly because they have few imports and partly because these are activities with a relatively high value added. All in all, Advertising is the biggest domain in this area, too.

The approach to the various domains from the perspective of value added therefore yields a somewhat different picture from that of factors such as the share in total supply or use. It is important to emphasise again that this is a rough indication; the direction of change is more robust than the absolute size of the calculated value added.

Figure 3.5.2 offsets the share of value added against employment for the various domains. Differences between the share of value added and employment can be roughly attributed to differences in labour productivity and remuneration of labour as a production factor. Labour productivity in the Media domain is above average, partly because this is a somewhat more capital-intensive sector; consider telecom companies, for example. This means that high value added can be achieved with somewhat fewer employed persons. In the domains of Performing arts, Visual arts and Heritage, the share in employment is higher than the share in value added. This arises from a somewhat lower labour productivity, which may be linked to a lower remuneration of labour as a production factor. Here, too, Advertising remains the largest domain.

The detailed results for the beta indicators of value added and employment by domain and subdomain are presented in Table 3.

Within the national accounts, the government sector encompasses the classic government that mainly deals with public administration. In particular, this concerns the central government, municipalities, provinces, water boards and compulsory social security institutions. The Public administration and public services sector, as set out in the supply and use table, consists of aforementioned government sectors, as well as services on which the government more or less has a monopoly, such as police, the justice system and defence.

However, in addition to these government sectors which are primary dealing with public administration, a large group of organisations and institutes that are also counted under government carries out tasks delegated to it by central government, the provinces and municipalities. These institutes are mainly included as non-profit institutions (NPIs) at a local or central government level, depending on the level of government under which these organisations fall. In a general sense, these include a large number of publicly financed educational institutions, sheltered employment, regional transport organisations, waste processing firms and institutions concerned with health and welfare. Examples of institutions in the culture and media sector that are counted as government institutions include many libraries and museums, the Rijksmuseum, the National Library of the Netherlands, regional broadcasters and the Netherlands Broadcasting Corporation (NOS).

As has already been mentioned, the government organisations dealing with public administration are classified under the industry Public Administration and Public Services. Government organisations such as libraries, museums and broadcasters are divided into either Libraries, Museums and Nature Conservation or Radio and Television Broadcasters; these are also services that fall within culture and media rather than public administration.

The box in this chapter briefly explains which decision-making rules underpin the choice of whether or not to include an organisation in the government sector.

1.3 percent government expenditure on culture and media

Total government expenditure in 2022 was 429.7 billion euros; 5.7 billion (1.3 percent) of this was spent on culture and media⁵⁾. This share was 1.5 percent in 2018, meaning that expenditure on culture and media increased by slightly less than total government expenditure between 2018 and 2022.

In 2022, 64.8 percent of government expenditure on culture and media related to the production of cultural and media products, and 35.2 percent consisted of other expenditure. In 2018, the percentage of expenditure related to the production of culture and media products was slightly higher at 68.2 percent. When we look at the total government expenditure , it is ‘other expenditure’ category that accounts for the larger share. In 2022, the share of ‘other expenditure’ was 59.8 percent, compared to 40.2 percent for expenditure related to production (see Figures 4.2 and 4.3). 

‘Other expenditure’ is largely made up of redistributive spending: money from public funds that is redistributed in the form of subsidies, capital transfers, income transfers and – especially by general government – social benefits⁶⁾. Production-related government expenditure refers to the government’s expenditure that is derived from the provision of public services. This includes public administration by the central government and the municipalities and provinces, as well as public services provided by organisations that are classified as government organisations. In terms of culture and media, these organisations include the Rijksmuseum, the National Library of the Netherlands, the Netherlands Broadcasting Corporation, the Dutch Media Authority and many regional museums, libraries and broadcasters. These types of organisations are included among the NPIs for the level of government to which they belong.

General government

In 2022, the general government spent 3.2 billion euros on culture and media⁷⁾. This represents a decrease in the share of culture and media in total expenditure by general government, from 1.3 percent in 2018 to 1.1 percent in 2022. General government expenditure is distributed roughly equally between production-related expenditure and other expenditure. 

Within general government, a distinction is made between the central government (the State) and other central government. For the central government, other expenditure on culture and media dominates: in 2022, 92.3 percent of expenditure was other expenditure and 7.7 percent was associated with production. For other central government, expenditure is spread more evenly between the two categories.

Central government’s share of expenditure on culture and media was 1.1 percent of total expenditure in 2022, and has been stable over the years. For other central government there has been a decline. In 2022 the share was 6.3 percent, compared with 7.3 percent in 2018.

Local government

In 2022, local government spent 2.8 billion euros on culture and media, representing 2.2 percent of total local government expenditure in that year (2.5 percent in 2018)⁸⁾. At the local government level, expenditure on culture and media is dominated by production-related expenditure. Local cultural institutions contribute significantly in this area. While this group’s expenditure on culture and media consists almost entirely of expenditure related to production – ‘delivering’ cultural and media products – other expenditures are still prevalent by the municipalities . Moreover, some of this spending flows to local cultural institutions, which can be seen as the final destination of these redistribution transactions.

The provinces do not spend generally a lot of money, and that also applies to the area of culture and media. In relative terms, however, the provinces spend more than municipalities: in 2022, the share spent of total provincial expenditure that went to culture and media was 4.8 percent, while for municipalities the share was 2.8 percent.

Local NPIs account for the largest share of culture and media

Local NPIs had the largest share (16.9 percent in 2022) for culture and media in total expenditure among all the various levels of government. This refers to the local museums, libraries and regional broadcasters that are treated as government organisations. Other central government is the second highest at 6.3 percent.

Share of culture and media is decreasing

The share of culture and media in total expenditure decreased in almost every level of government between 2018 and 2022, This does not necessarily indicate a reduction of expenditure, as other expenditure categories may have increased more rapidly. In nominal terms, the government expenditure on culture and media did increase. Its growth was simply at a lower rate than growth in other types of government expenditure .

The government’s total consolidated expenditure on culture and media in 2022 amounted to 3.5 billion euros, while expenditure on publishers and broadcasters (media) amounted to 1.3 billion euros in that year. It is important to note that expenditure on culture is concentrated more at the local level, while expenditure on publishing and broadcasting is concentrated more within central government.

Detailed results on government expenditure on culture and media are provided in Table 4.

Partly thanks to the work of UNESCO and the EU⁹⁾ to define culture in terms of internationally harmonised classifications used to collect statistics, the number of countries which have compiled a satellite account for culture is slowly rising. Countries with a recent satellite account for culture include Finland, Spain, the United Kingdom, Germany, the United States and Australia. Some Latin American countries have also already produced their own satellite accounts, partly because a harmonised Spanish-language manual is available in the region¹⁰⁾. In Asia, only Japan seems to be producing such a satellite account. There is growing international understanding that it is important to quantify the economic impact in this way.

In many ways the creation of a satellite account for culture is still at the pioneer stage, but some countries have been producing accounts periodically for some time. This is the third such account produced by the Netherlands. Although UNESCO regularly seeks to align the concepts and methods of setting up these accounts, countries can still differ considerably from each other. For example, the national and international discussion about what should and should not count as the phenomenon of culture shows no sign of stopping. While the core definition of ‘culture’ is generally the same, countries often differ on more peripheral aspects of that definition. These include whether or not to count goods and services that support products of a cultural nature; the entire IT infrastructure; software development; the sale of jewellery; the sale of toys; the production of clothing; and the value of volunteers’ contribution. Depending on their needs, some countries even expand their satellite account for culture to include the entire creative industry and/or sports, which makes quite a difference to the account’s findings. Another factor is that there is no one uniform approach to methodology. Some countries only look at culture-related industries (based on the SIC), while others, such as the Netherlands, ground their account in culture-related goods and services (based on the CPA). Although the latter approach produces a better description of the macroeconomic significance of culture, the first approach is easier, and therefore cheaper. This situation makes it difficult to compare the findings of different countries’ satellite accounts for culture and highlights the need for a more harmonised methodology and delineation that would allow for more internationally comparable accounts.

If, leaving aside the sub-optimal comparability, we were to compare the results of different countries’ satellite accounts globally, the Netherlands would appear in the top half in terms of the contribution of culture and media to GDP (3.3 percent). In terms of contribution to total employment, the Netherlands is in the top half. At 4.1 percent, the Netherlands is in a similar position to Germany and Finland. At the upper end of the spectrum are the United Kingdom, China and the United States. These countries include the entire creative industry when drawing up the figures for the satellite accounts. However, to a large extent this also applies to the Dutch satellite account for culture. When discussing employment, it should be borne in mind that it is not always clear which unit is being referred to: individuals, jobs or labour years (FTEs).

CBS (2024) Revisiepublicatie nationale rekeningen, verslagjaar 2021. (‘National Accounts Revision Publication.’) The Hague/Heerlen/Bonaire.

CBS (2024). Nationale rekeningen 2022. The Hague/Heerlen/Bonaire. National Accounts table sets 2022

CBS (2025). De Nederlandse sporteconomie 2022. De bijdrage van sport aan de Nederlandse economie in 2006-2022. The Hague/Heerlen/Bonaire. (‘The Netherlands’ sports economy’ cbs.nl).

CBS (2014). Vooronderzoek satellietrekening cultuur en creatieve industrie (‘Initial research for satellite account for culture and the creative industry’), The Hague /Heerlen/Bonaire.

ESSnet-Culture (2012). European Statistical System Network on Culture, final report, Eurostat, Luxembourg.

Media Perspectives (2019). Monitor Creatieve Industrie 2019 (‘Creative Industry Monitor 2019’). Monitor Creatieve Industrie 2019 (‘Creative Industry Monitor 2019’) - Media Perspectives

OECD (2007). International measurement of the Economic and Social importance of culture, Paris.

OECD (2018). Culture and local development, Paris.

SCP (2018). Het culturele leven (‘The cultural life’), The Hague.

UNESCO (2009). Framework for cultural statistics, Montreal, Canada.

UNESCO (2012). Measuring the economic contribution of cultural industries, Montreal, Canada.

Explanation of the definition of culture and media as used in the satellite account for culture and media 2022

The first question that has to be answered when compiling this  satellite account is how to define  ‘culture and media’. The decision about what does and does not constitute culture and media will influence the extent of the culture and media sector, and thereby also the contribution made by culture and media to the Dutch economy. This appendix therefore further explores the delineation of culture and media and the associated choices made. Before going on to discuss the definition ultimately used in this satellite account for culture and media, the appendix provides some definitions of the concept of culture both from within the Netherlands and internationally, together with some considerations relating to that concept. The perspectives that gave rise to these definitions, together with the classifications that give them functional meaning, were a key guideline for the final definition of culture and media used in the satellite account.

Background: national and international definitions

It is not easy to define, quantify and operationalise a phenomenon like culture. There is much debate at both the national and international level about the question of what should and should not be seen as culture, and about how these elements can then be combined to form meaningful domains.

UNESCO

In principle, a national or international definition should provide the starting point for delineating the concept of culture. UNESCO defines culture as:

‘A set of distinctive spiritual, material, intellectual, and emotional features of society or a social group, that encompasses, not only art and literature, but lifestyles, ways of living together, value systems, traditions and beliefs.’ (UNESCO, 2009, p. 9).

UNESCO decided to take a practical approach in order to make this somewhat abstract definition more functional, since aspects such as lifestyles, traditions and personal convictions are hard to quantify.

The following domains are included in culture:

1. Heritage (including landscape and nature);
2. Performing arts, including festivities;
3. Visual arts, including crafts;
4. Books and press;
5. Audiovisual and interactive media;
6. Design and creative services.
   
   These six core domains of culture are supplemented by the domains of:
7. Education and training;
8. Archiving and conservation;
9. Instruments, materials and support services.

For example, UNESCO considers the latter group to include various services relating to printing books and reproducing media and interactive media, as well as the production of computer parts and the telecommunications infrastructure. The production of musical instruments, on the other hand, is simply seen as part of the core domain of Performing Arts. In addition to tangible heritage, intangible and natural  heritage is also identified as a separate core domain.

To link this structure to statistical data, UNESCO uses internationally harmonised classifications to translate all these domains into culture-related industries on the one hand, and culture-related goods and services on the other. The ISIC  system is used internationally to classify businesses by economic activity; the Dutch version of this system is the Standard Industrial Classification (SIC 2008, in Dutch: SBI). The CPA 2008  is the international classification system for goods and services. The end result is a summary of a large number of industries and goods and services, which can then be used to put the concept of culture into practice by linking it to classifications used to compile statistics (for an overview, see also UNESCO, 2009, p. 52 et seq.).

The EU

Another international delineation of the concept of culture is that used in the European Statistical System Network on Culture (ESSnet-Culture, 2012). Although ESSnet does not adopt a specific definition of culture as a starting point, there are certain criteria that culture-related industries and goods and services  must satisfy, the most important of which are creativity and cultural expression. These criteria are associated with creation according to the ‘nobody knows’ principle,  values (including mainly intrinsic values and traditions), communication using symbols and a relationship with intellectual property.  These criteria are also mentioned by UNESCO. However, when using these criteria to put the definition into practice, ESSnet largely restricts itself to UNESCO’s six core domains of culture; intangible heritage is not a separate domain within this structure, but rather part of the domain of heritage. In contrast to UNESCO, ESSnet uses not six but ten core domains:

1. Heritage (including museums, archaeological attractions and intangible heritage);
2. Archives;
3. Libraries;
4. Books and press;
5. Visual arts (including photography and design);
6. Performing arts (including music, dance, drama and other live shows);
7. Audio/audiovisual and multimedia (including film, radio, television, video and multimedia);
8. Architecture (design only, not including construction and production);
9. Advertising (creation only, not including the production);
10. Artisanal and domestic art (‘art crafts’).

ESSnet’s cultural cycle is also slightly different from that of UNESCO. ESSnet’s cycle uses the phases: creation, production (to convert a conceptual good or service into an available good or service), dissemination and trade, preservation, education and management and regulation (businesses and organisations that finance and regulate culture). It should be noted here that ESSnet does not focus explicitly on the economic distribution process of cultural and media products. This means that trade and transport margins are counted as culture and media, not because they are cultural and media products themselves, but because they are indispensable links in the economic distribution chain of cultural and media products; trade brings supply and demand together.

ESSnet also translates the above domains into a summary of culture-related industries based on the NACE classification on the one hand, and, on the other, culture-related goods and services based on the CPA classification (for an overview, see also ESSnet, 2012, p. 62 et seq.). The most important difference between ESSnet and UNESCO is that ESSnet does not include the entire domain of equipment, materials and supporting services in the concept of culture. ESSnet views these activities not as intrinsic parts of culture (creation) but more as part of the production process. However, ESSnet is not consistent in this regard; for instance, the production of musical instruments, printing of books and reproduction of recorded media are included in the list of culture-related industries and goods and services as related activities. This raises the question of why other culture-related equipment, materials and supporting services, such as microphones, cameras, etc., are not included.

WIPO and OECD

Other, ultimately less suitable ways to delineate the concept of culture can be found in the standards of the World Intellectual Property Organization (WIPO)  and the Organisation for Economic Co-operation and Development (OECD; see e.g. (OECD, 2007)). As far as the OECD is concerned, it is possible to point to a publication about culture as it relates to local development (OECD, 2018), which in large part follows the ESSnet definition of culture. This OECD publication focuses primarily on the use of culture, and in a broader sense the creative industry, in regional development.

The Netherlands

The delineation of the concept of culture is also a subject of discussion in the Netherlands when drafting the satellite account for culture and media (CBS, 2014). This preliminary research mainly aligns with the ESSnet definition and, in addition to delineating the concept of culture, it also focuses on doing the same for the concept of the creative industry. The industries served as the starting point for the statistical operationalisation of these concepts. No delineation was made based on goods and services. Nevertheless, it is a useful description of basic principles and criteria with the aim of delineating the concepts of culture and the creative industry and identifying similarities and differences between these concepts.

There are other discussions surrounding the concept of culture, for example in the Ministry of Education, Culture and Science’s Cultuur in beeld (‘Culture in the picture’) series of publications, the Monitor Creatieve Industrie (Media Perspectives, 2019) and the Netherlands Institute for Social Research (SCP, 2018).

The conclusion is that UNESCO and ESSnet’s delineations of the concept of culture offer the best way to further describe the concept of culture in this satellite account. Particularly as regards statistics, these delineations will also help to apply the established definition in practice. First of all, both organisations largely agree about the goods and services that belong to the core domain of culture. This has also been given practical implementation by actually naming these goods and services in the international classification of goods and services (CPA). The only point on which there is a difference of opinion or implementation between the organisations is regarding precisely which supporting goods and services should be included in the domain of culture; CBS has formulated its own guidelines for this. Finally, it should be noted that both the EU (Eurostat), following up on ESSnet, and UNESCO are currently revising their delineations of the concept of culture. The international discussion about what should and should not be included in the phenomenon of culture shows no sign of stopping.

The final delineation of culture and media

In compiling the satellite account for culture and media for the Netherlands, the decision was made to remain as close as possible to an existing, authoritative international definition and operationalisation of the phenomenon of culture. The aim was to avoid reopening the discussion of precisely what is understood to be culture. It was also considered an unachievable goal to find a new definition that ‘everyone’ would agree on in a short time; as mentioned above, that debate is still ongoing at both a national and an international level.

For this reason, the ESSnet definition and framework were chosen to form the basis for the definition and operationalisation of culture and media. One reason for this choice was that it largely aligns with UNESCO’s core domains; the operationalisation is also restricted to the core business of culture, starting with the creation of a good or service. Moreover, it makes future comparisons with other countries more likely. Like UNESCO, ESSnet uses delineations based on both industries (NACE) and goods and services (CPA).

Choice 1: Within the framework of the satellite account for culture and media, the choice was made to define culture and media using the goods and services recorded in the CPA 2008.

Culture and media are therefore not defined in terms of industries; it is the good or service that determines whether something counts as culture or media, and not the industry that produces certain goods and services. The approach from the point of view of goods and services is methodologically more sound because it only includes goods and services that are considered to be culture and media. After all, not all goods and services produced by a particular industry which is included within the culture and media sector are themselves cultural and media products. And the reverse is also true: industries which are not generally included in the culture and media sector also produce cultural and media products. An approach from the point of view of goods and services also offers the opportunity to identify the demand side of culture and media (consumption, investments, exports, etc.) in relation to the various cultural and media products and the domains of which they form the basis. In a general sense, a goods-and-services approach is most in keeping with the structure of the national accounts which ultimately underpin this satellite account; this approach will also yield more detailed and informative data.

A necessary follow-up question is whether the delineation of culture and media should be restricted to the core domains of culture mentioned above (creation and cultural expression), or whether it should be expanded to include supporting goods and services that occur further up the production and distribution chain. Neither ESSnet nor UNESCO offer a consistent answer to this question. ESSnet appears to restrict itself to the stated core domains, but still ultimately includes some supporting goods and services in the delineation. UNESCO, on the other hand, includes a great many supporting goods and services in its delineation, such as the production of computers, software and telecommunications services. Neither organisation offers explicit regulations to govern this choice.

In delineating culture and media for the satellite account, the following guideline was used to govern the inclusion of support goods and services in the production and distribution chain:

Choice 2: The only culture-related supporting goods and services in the production and distribution chain that are included in the satellite are those which would cease to exist if the cultural good or service in question, viewed from the perspective of creation, did not exist. These supporting goods and services therefore only exist because they form part of the value chain of a cultural good or service.

This means that printing machines, cameras and musical instruments are included, but that for example the ICT infrastructure (hardware, software, telecommunications services) is not. Goods groups such as ICT infrastructure would still exist if they were not functioning as carriers of culture.

There will always be grey areas, and in all honesty it must be noted that the choices also depended to a certain extent on the level of detail of the classifications – such as NACE and CPA – and whether there are enough data available at a low level of detail. The more detailed these classifications are in the domain of culture and media, and the more data are available at a low level of detail, the more culture can be observed. In other words: a certain level of pragmatism is necessary when making choices and compiling the satellite account for culture and media.

Final list of cultural and media products

The attached table includes all the goods and services that were ultimately considered to be culture and media. As already stated, this selection was made on the basis of the CPA 2008, a European classification of products that relates to the industry within which these products were produced. In this regard, the first four figures of the CPA product codes are the same as the first four figures of the classification of economic activities that forms the basis of the classification of businesses by industry (NACE).

Within the system of national accounts, these CPA codes are linked to the goods groups used when compiling the national accounts. A goods group in the national accounts almost always consists of multiple CPA codes. If all of a goods group’s CPA codes are considered to be related to culture and media, this means that the entire goods group falls under culture and media. If only some of the CPA codes count as culture and media, an estimate is made as to which part of the goods group this concerns. In addition, where necessary, supplementary estimates are made in order to classify the various cultural and media products as accurately as possible in the various domains and subdomains.

The attached table shows exactly which CPA codes belong to which goods groups, as well as how they are further subdivided according to the goods groups, domains and subdomains published in the satellite account. In the interest of readability, the goods groups have been sorted by domain and subdomain.

Non-cultural and media products

Finally, in addition to the cultural and media products, some other products were also included in the satellite account for culture and media because these products are inextricably linked to the cultural and media products identified. This means that investments in assets such as buildings by the Art (SIC 90), Libraries, museums and nature Conservation (SIC 91) and Public administration (SIC 84) sectors – insofar as they fall under culture – are also included. These investments are considered to be used for the purposes of culture and media to such an extent that they are inextricably linked with culture and media; one example of this is the construction and renovation of museums. The same is true for the ancillary revenues of the businesses and organisations in the art and culture industry. These are not in themselves cultural and media products, but these ancillary revenues would not exist without the associated cultural and media products, such as museum shops, cafés and restaurants, educational courses, etc.

References

CBS (2014). Vooronderzoek satellietrekening cultuur en creatieve industrie (‘Preliminary research for the satellite account for culture and the creative industry’), The Hague/Heerlen/Bonaire.

ESSnet-Culture (2012). European Statistical System Network on Culture, final report, Eurostat, Luxembourg.

Media Perspectives (2019). Monitor Creatieve Industrie 2019 - Media Perspectives (‘Creative Industry Monitor 2019’). 

OECD (2007). International measurement of the Economic and Social importance of culture, Paris.

OECD (2018). Culture and local development, Paris.

SCP (2018). Het culturele leven (‘The cultural life’), The Hague.

UNESCO (2009). Framework for cultural statistics, Montreal, Canada.

Download

Appendix 1 Goods and services classified as culture and media in the 2022 culture and media satellite account

The creation of the satellite account for culture and media 2022

Once it has been established which goods and services are considered to fall under culture and media, the next step is to extract from the national accounts the key economic transactions for these goods and services. What is the output value of cultural and media products? And how much do households spend on these products (consumption)? The starting point for these estimates is the ‘supply and use tables’ as compiled within the framework of the national accounts. Diagram 2.1 illustrates the lay-out of a supply and use table. This diagram is also useful for explaining how a satellite account for culture and media is actually compiled and how the results should be interpreted.

Supply of cultural and media products

The domestic output is established for all cultural and media products (rows 1-n), broken down by industries (columns 1-n). Cell (1.1) contains for example information on the production of culture and media product 1 by industry 1. Summing of production of the various cultural and media products across industries, this yields the total domestic output of cultural and media products (column n+1). In addition to domestic output, cultural and media products can also be imported (column n+2). The domestically produced and imported cultural and media products together form the total supply of cultural and media products at basic prices (column n+3). The basic price is the price the producer actually receives on delivery of the product. This price is not the same as the price the buyer of this product has to pay (purchase price). The difference is determined by the trade and transport margins that must be paid in order to get the product from the producer to the buyer. Any taxes and subsidies on products can also increase or decrease the purchase price. When adding the balance of the taxes and subsidies on products (column n+4) and the trade and transport margins (column n+5) to the supply at basic prices we obtain the supply at basic prices of each culture and media product (column n+6). This establishes the total supply of cultural and media products, broken down by industries that produced these products and the extent to which these cultural and media products were also imported.

Value added

Value added is created through domestic output of cultural and media products. This value added (row n+8) is calculated by reducing the output (row n+6) of all industries by the necessary goods and services (intermediate consumption (row n+7)). The sum of the value added in all industries results in the culture and media sector’s value added at basic prices. Increasing this value added by the balance of taxes and subsidies on products then provides us with the culture and media sector’s contribution to the gross domestic product (GDP).

Appendix 2.1 Supply and use table for the satellite account for culture and media 2022

Use of cultural and media products

Once cultural and media products have been supplied, they are then used. Cultural and media products can serve as input for the production of other products (intermediate consumption (column n+7)), they can be directly consumed by households (column n+8) or by the government (column n+9), they can be investment goods (column n+10) or cause a change in the supply of cultural and media products (column n+11), or they can be exported (columns n+12 and n+13). Ultimately, the total use of cultural and media products at purchase prices (column n+14) is equal to the total supply at purchase prices (column n+6).

At the level of the work charts, the method outlined above has been used for 97 product groups from the national accounts that fall either entirely or in part under cultural and media products. To make the results more robust, the number of cultural and media products in the publication was reduced to 26 product groups, 10 domains and 15 subdomains. At a work chart level, the number of industries was 143; by no means all these industries produced cultural and media products. Also for the sake of robustness, this number of industries has been reduced to 26.

Non-cultural and media products

In addition to the cultural and media products, some other activities were also included in the satellite account for culture and media because these activities are inextricably linked to the associated cultural and media products. This means that investments in assets such as buildings in the art and culture industry (NACE 90 and 91) and the government (NACE 84) – insofar as they come under culture and media – are also included (row n+2). These investments are considered to be used for the purposes of culture and media to such an extent that they are inextricably linked with culture and media; think for example of this is the construction and renovation of museums. The same is true for the ancillary revenues (row n+3) of the businesses and organisations in the art and culture industry. These are not in themselves cultural and media products – otherwise they would have been included in rows 1 to n – but they relate to ancillary revenues that would not exist without the associated cultural and media products (museum shops, catering, courses, etc.). Row n+4 contains the trade and transport margins which are not themselves cultural and media products, but which form an indispensable link in the production and distribution process of cultural and media products. Cultural and media products only acquire economic relevance in the system of national accounts once they are actually sold.

Alignment with macro-economic totals

To align with the macroeconomic totals, consumer expenditures by Dutch residents abroad has also been included as a separate row (row n+5). This amount is added to the consumer expenditure by residents, with the resulting sum being ‘reverted’ to imports. This item is offset only once with the macro totals due to lack of data at per product group.

Classification of industries used in the satellite account for culture and media

Table 2.2, below, presents the classification of industries used in this publication. Our approach is to make industries relevant to culture and media as visible as possible. This had to be reconciled with the desire to publish fairly robust, not too-small amounts. Finally, the nature of the basic material meant that it was not always possible to publish at the desired level of detail. Looking at the goods groups, it becomes clear which cultural and media products are produced by an industry that may at first glance seem to be large and heterogeneous.

Appendix 2.2 Classification of branches of industry

This appendix describes the terms used, to the extent that they are relevant to this satellite account for culture and media. The relevant transactions in the national accounts are then explained, together with the supply and use table, terms relating to labour and the various sectors.

A. Transactions in the national accounts

Production (basic prices)

The total of goods and services produced, also known as the output. There are three different kinds of output:

• market output: goods and services which are available on the market or which are intended to be marketed in future;
• output for own final use: goods and services for own consumption or for investments by the same economic entity which produced those goods and services;
• non-market output: goods and services which are provided to other economic entities either free of charge or at economically non-significant prices.

The output is valued at basic prices. These are the prices experienced by producers themselves: for each industry, the taxes on products are deducted and the subsidies on products are added. Transport costs charged separately by the producer are not included; neither are the value adjustments of financial and non-financial assets (production assets) during the reporting period.
The production of all economic entities operating in the Netherlands – including those with foreign owners – is included, as are government bodies and other non-profit organisations.

Intermediate consumption (purchase prices)

Goods and services used as input in a production process, excluding fixed assets (investment goods). These are goods which are incorporated into other products or entirely consumed during the production process (this is by definition the case for purchased services). In line with international agreements, purchased goods or services are considered to be fixed assets rather than input for intermediate consumption (investment) if they can be used in the production process for at least one year. Goods and services that are considered to be intermediate consumption are valued at the purchase price level that is applicable to similar goods or services at the time of use.

Value added (basic prices)

The value of all goods and services produced (value of output) minus the value of goods and services consumed up during this production (intermediate consumption).

Gross domestic product (GDP)

The gross domestic product (GDP) is a way to measure the size of the economy. GDP at market prices is the end result of the productive activities of domestic economic entities.
In the satellite account for culture and media, the GDP is calculated from production side as the sum of the gross value added of all industries and the balance of taxes and subsidies on products.

Taxes on products

Taxes that must be paid per unit of a certain good or service that is produced or imported. The tax may be a certain amount per quantitative unit of a good or service; alternatively, it can be calculated as a certain percentage of the price per unit or of the value of the goods and services produced or traded.

Subsidies on products

Subsidies granted per unit of a good or a service that is produced or imported. The subsidies are linked to the value or the quantity of the product.

Import of goods and services

Transactions in goods and services (sales, barter and gifts) from non-residents (of the Netherlands) to residents. Goods imports take place when the economic ownership of goods is transferred from a non-resident to a resident, regardless of whether a physical cross-border movement of goods takes place. A company or organisation is considered to be resident for this purpose if it has been active in the Netherlands for at least one year, regardless of whether this organisation has foreign owner.

Export of goods and services

Transactions in goods and services (sales, barter and gifts) from residents (of the Netherlands) to non-residents. Goods exports take place when the economic ownership of goods is transferred by a resident to a non-resident, regardless of whether a physical cross-border movement of goods takes place. A company or organisation is considered to be resident for this purpose if it has been active in the Netherlands for at least one year, regardless of whether this organisation has foreign owner.

Re-exports

Goods which are imported and subsequently exported again, after having undergone no or only minor industrial processing.

Consumer expenditure by households

The following borderline cases fall under consumer expenditure by households:

• income in kind, such as housing, nutrition and clothing and a company car;
• services for homes in which the owner him- or herself lives (the ‘enjoyment of residence’) and for which there is thus no actual paid rent. The value of these services is estimated using the rental prices of comparable homes;
• products produced for personal use, for instance in agriculture. The value of these products is equivalent to the market price for these or comparable products;
• durable consumer goods, such as passenger cars, domestic appliances, furniture and clothing. However, purchases of homes by private individuals are considered to be investments in fixed assets by households.

Consumer expenditure by NPIs for households

By convention, consumer expenditure by non-profit institutions (NPIs) for households includes the non-market production in this sector, with the exception of own account investments.

Consumer expenditure by the government

Consumer expenditure by the government faces a problem relating to the nature of government production. Only some government services are actually sold (market production). The majority of government production is paid for out of the generic funds and made generally available at no cost (non-market production). Because this raises some serious hurdles when allocating it to users, no such allocation is made. By convention, the government is treated as the consumer of the services it produces itself. Due to the lack of market prices, the value of the government’s consumer expenditure is calculated using the costs:

intermediate consumption
plus: employee remuneration
plus: depreciation
plus: non-product-related taxes levied on production (paid by the government itself)
minus: non-product-related subsidies (received by the government)
= production (basic prices)

production (basic prices)
minus: sales (=market production)
minus: own account investments
plus: social benefits in kind
= consumer expenditure by the government

Investments in fixed assets

Expenditure on production assets which are used for more than one year during a production process. These include company buildings, houses, company vehicles or machinery and contrast with goods or services which are used up during the production process, such as iron ore (intermediate consumption). Purchases of cars, furniture, etc. by households are not counted as investments. Fixed assets may decline in value over the years, whether through wear and tear or because, for example, the technology becomes outdated (economic obsolescence). This is referred to as consumption of fixed assets (or depreciation). In the case of gross investments, this is not deducted from the value of the investments; however, it is deducted from net investments.

Changes in stocks

Changes in raw materials, semi-finished goods, work in progress (unfinished products such as ships or machinery) and finished products at the producers’ locations and changes in commercial stock levels. Work in progress in the construction industry is not counted as change in stocks. Positive changes in stocks come about when goods have been produced in the reporting year but have not yet been sold. Additions are also made to stocks when goods have been purchased in the reporting year but have not yet been used in the production process or, in the case of trade, not yet been sold. Negative changes in stocks come about when goods are removed from existing stocks to be sold or used in the production process.

Changes in stocks are valued in such a way as not to create any profit or loss on stocks through price changes. For these purposes, the initial stock and the final stock of each good is valued at the same price: raw materials are valued at the average purchase price during the period, final products at the average sale price and work in progress at the average cost price.

Balance of the purchase and sale of valuables

This concerns the balance of purchases and sales of valuables, such as precious stones, gold, antiquities, art objects and jewellery, which are purchased primarily as investment objects. In the national accounts, this transaction is generally combined with the changes in stocks.

Net investments

Investments in fixed assets (gross) plus the changes in stocks, including the balance of the purchase and sale of valuables, minus the sale of fixed assets used, less the depreciation.

Balance of the purchase and sale of non-produced non-financial assets

Primarily land transactions. The majority is made up of the sale by municipal land development companies to investors in non-residential buildings and dwellings of land that has been made ready for construction. Purchases and sales of land are valued excluding VAT and transfer costs; these costs form part of the investments in fixed assets.

Income from capital

The income that the owner of a receivable or of tangible non-produced assets receives in exchange for providing financial resources or making tangible non-produced assets available to another institutional entity. Income from capital consists of: interest, profit distributions (dividends and income extracted from quasi-corporations), retained profits from direct overseas investments, income from capital allocated to policy holders and income from land and mineral reserves.

Benefit payments

Benefit payments, either in money or in kind, that are allocated to households to relieve the financial burden for households arising from certain risks and needs (such as illness, disability, incapacity to work, old age, surviving relatives and unemployment). These benefits are distributed as social payments in money and social payments in kind.

Subsidies

Payments made by the government and the European Union (EU) to producers with the aim of reducing the prices of products, maintaining employment or providing reasonable remuneration for the production factors.

Income transfers

All payments for which no direct reciprocation is expected and which neither affect the payer’s capital nor serve as financing for the recipient’s long-term expenditure.

Capital transfers

Payments for which no reciprocation is expected and which affect the payer’s capital or serve to finance for the recipient’s investments in fixed assets or other long-term expenditure. A distinction is made between two partial transactions: investment grants and other capital transfers.

Other expenditure

Other expenditure includes:

• Taxes paid on production and imports;
• Taxes on income and wealth;
• Social insurance payments made directly by employers.

B. Supply and use table

The supply table

The supply table shows the supply of the various goods and services, differentiated according to product group. The supply equals to what is produced in the Netherlands plus what is imported. The table shows domestic output by industries and the imports for the various product groups.

Each row of the supply table provides a description of the supply of a specific product group. Each column of the supply table describes the total production of an industry.

The use table

The use table describes the use of goods and services, differentiated according to product groups. A distinction is made between intermediate consumption by industries and final expenditure. The final expenditure is divided into exports of goods and of services, consumer expenditure by households and by the government, gross investments in fixed assets and changes in stocks.

Each row of the use table provides a description of the destinations of a specific product group. The total of each row of the use table is by definition equal to the total of the corresponding row in the supply table. However, some additional columns must be included as a result of the different values of the supply and use tables.

Each column in the intermediate section of the use table describes which products an industry uses in the production process, together with the value added that is generated in the production process. The total gross value added (at basic prices) of the industry and the intermediate consumption is by definition equal to the value of output at basic prices for that industry.

B.I Aligning the use table and macro-totals

Some extra rows and columns have been included in the use table to achieve alignment with the macro-totals, as explained below.
Consumption by residents outside the Netherlands
The consumer expenditure has been corrected for this. This amount has been reverted to imports in a separate column: ‘consumption by residents outside the Netherlands’.

C. Labour

Employed persons

Employed persons are all persons who have one or more jobs as an employee and/or self-employed with an economic entity located in the Netherlands (a company, institution or private household).

The category of employed persons includes all persons who carry out paid work, even if only for one or a few hours a week, even if they:

• work legally as such, but without registration for income tax and social security (‘undeclared work’);
• are temporarily not at work, but have continued receipt of wages or salary (for instance owing to illness or hold-ups due to frost);
• have taken temporary unpaid leave.

Employed persons can be divided into the categories of employees and self-employed. They may live in the Netherlands or in another country.

Employees / self-employed

Employees are persons carrying out paid work under an employment contract for an economic entity and whose payment (in money and/or in kind) is recorded as employee remuneration. Self-employed are persons carrying out work on their own account or at their own risk in their own business or practice, in the business or practice of a family member, or in a profession conducted independently. This category includes domestic workers, childminders, babysitters, newspaper delivery workers and people who distribute flyers distributors. Family members working for a family business are considered to be self-employed, unless they have an employment contract.

Labour year

The labour volume in labour years is a measure of labour volume, calculated by converting all full-time and part-time jobs to full-time jobs; this is also known as the full-time equivalent (FTE). The full-time equivalent of a job is determined by dividing the agreed annual working hours for that job by the agreed annual working hours for a full-time job with the company in question. In this way, when taken together, the volume of work of two half-time jobs totals to one FTE. The full-time equivalent of a self-employed person’s job is determined by dividing the usual weekly working hours associated with that job by the average working hours of self-employed persons’ jobs working 37 hours or more per week (in the same industry).

D. Sectors

The system of accounts provides an overview of all economic partial processes, such as production, income distribution and financing, in the form of subsequent accounts. These accounts are set up not only for the economy as a whole, but also for five different domestic sectors. In this way, the accounting system describes:

• for each economic partial process, the role played by each sector, such as the government’s role in income redistribution and financial corporations’ role in financing;
• for each sector, the coverage of and dependencies between various economic activities and how they relate to the rest of the economy and to other countries.

The sectors are divided, according to internationally established criteria, into non-financial corporations, financial corporations, government, households and non-profit institutions for households.
In the supply and use tables, the producers are grouped by industry rather than by sector.

Government

The government sector includes, firstly, all statutory entities concerned with the redistribution of income and capital. In the Netherlands, these entities are ministries, municipalities, provinces, water boards, etc. Secondly, it includes institutions which are controlled and primarily financed by the aforementioned entities and which do not also produce goods for the market.

Non-market production occurs if the sales revenues are structurally less than 50 percent of the production costs. In this way, organisations such as ProRail and the Open University fall under government.

Government bodies which are active outside the Netherlands, such as embassies, are also part of the government sector. Conversely, foreign embassies and international institutions, such as Europol and the International Court of Justice, do not belong to government. In principle, government corporations (such as Nederlandse Spoorwegen (Dutch railways), Schiphol, BNG Bank) and quasi-corporations are not part of the government sector. Neither is De Nederlandsche Bank (the Dutch Central Bank).

The government sector consists of three subsectors: central government, local government and statutory social  security funds.

Central government includes:

• the central government (ministries and budget funds such as the Municipal Fund, Provincial Fund and Infrastructure Fund);
• universities;
• product and business associations;
• a group of nationwide foundations and organisations.

Examples of nationwide foundations and organisations include:

• research institutions (including NWO, KNAW and institutes connected to the universities);
• idealistic organisations (including Oxfam Novib);
• autonomous government institutions such as ProRail and Statistics Netherlands (CBS).

Local government includes:

• provinces and water boards;
• municipalities, excluding their quasi-corporations which are classified as non-financial or financial corporations (including municipaltransport companies);
• joint arrangements (collaborations between municipalitiesin the areas of waste processing, water purification, fire services, sheltered employment, etc.);
• autonomous local government services, such as employment placement offices and regional police forces;
• private local institutions in the areas of labour, social work, culture and education such as jobs pools, the Jeugd Werk Garantieplan (young people’s work guarantee scheme), asylum seekers’ centres, museums, libraries, autonomous institutes of education and tutoring services.

For a more detailed explanation, as well as the complete list of institutions CBS considers to be part of the government sector, see Wat rekent CBS tot de sector overheid? (‘What does CBS include in the government sector?’) (CBS, 2018).

Households

The households sector includes all natural persons who have remained in the Netherlands for longer than one year, regardless of their nationality. Conversely, Dutch people who have remained outside the Netherlands for longer than one year are not included in Dutch households. The category of households includes not only people who are living alone or with family, but also people in nursing homes, retirement homes for elderly people, prisons and boarding institutions. If persons of a households have their own business, this business is also included in the households. This is the case for self-employed (sole proprietorships). Large, unincorporated, independently operating enterprises (quasi-corporations) belong to (non-financial or financial) corporations.

Non-profit institutions for households

The non-profit institutions for households (NPIs for households) sector includes foundations and associations whose resources are sourced primarily from voluntary donations by households and from income from capital. Examples of these organisations include religious institutions, philanthropic organisations, political parties, labour unions and associations in the area of culture, sports and recreation.

D.I The relationship between sectors and industries

In the supply and use tables, the economic entities are grouped by industry; that is to say, by economic activity. Because the main systems are in alignment, there is an exact relationship between the sectors and the industries. The industries with which the various sectors correspond are indicated below.

Government

The majority of the government sector consists of the industries of public administration and public services and subsidised education. There are also economic entities in some other industries which belong to the government sector, for example:

• specific activities by municipalities, such as cleaning services (waste management industry), sheltered workplaces (other industry), municipal health services (healthcare industry) and exceptional municipalarrangements for these activities;
• employment placement offices, job pools and the Jeugd Werk Garantieplan (employment agencies and provision of temporary employment industry);
• institutes connected to universities (research industry);
• ProRail (storage, transport services industry);
• shelters and asylum seeker centres (care and welfare industry);
• idealistic organisations, such as Oxfam Novib and SNV Netherlands Development Organisation.

Households

The households sector includes all natural persons and their businesses. Self-employed and homeowners fall within this category. Home ownership forms part of the industry of rental and trade of real estate. In principle, there can be self-employed in any industry, with the exception of industries that involve specific government activities.

Non-profit institutions for households

The foundations and associations included in the sector of NPIs for households are particularly common in the industries of healthcare, care and welfare, culture, sports and recreation and other services.

References

CBS (2019). Nationale rekeningen 2018 (‘National Accounts 2018’), The Hague/Heerlen/Bonaire. National Accounts 2018

Revisiepublicatie nationale rekeningen, verslagjaar 2021 ‘National Accounts Revision Publication 2021’), Den Haag/Heerlen/Bonaire. Revisiepublicatie nationale rekeningen, verslagjaar 2021 (cbs.nl)

CBS (2018). Wat rekent het CBS tot de sector overheid? (page in Dutch) (‘What does CBS include in the government sector?’), The Hague/Heerlen/Bonaire.