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The new social status for artists comes into force on 1 January 2024. This will lead to changes in the social and tax benefits available to them. New administrative formalities have also been introduced.
The notion of artist is broadened.
We distinguish between the status of arts worker and that of amateur artist.
An arts worker is a person who carries out an activity in the field of the arts, whether artistic, artistic-technical or support artist. Professional practice in the arts must be proven to the Arts Work Commission (formerly the Artists Commission) when applying for the arts work certificate. This must be requested by the artist via the Working in the Arts (WITA Pro)platform.
An amateur artist is someone who provides artistic services and/or produces artistic works for a customer (you as the employer) in return for a lump-sum fee, without entering into an employment contract.
A person performing technical functions will now be able to qualify as an arts worker. However, he cannot have the status of amateur artist. It is therefore important to make a clear distinction between these two statuses.
This infoflash informs you of the latest news concerning amateur artists. We'll come back to you in a future infoflash about the arts worker.
Artists providing small-scale artistic services can benefit from advantageous social and tax arrangements for the fees they receive for their services.
Artistic activity is defined as the activity that provides an artistic contribution necessary for the creation or performance of an artistic work in the arts (visual and audiovisual arts, music, literature, performing arts, theatre, choreography and comics).
An artistic contribution is considered necessary when, without it, the same artistic result could not be achieved.
You don't need an arts work certificate, but you do need to comply with certain formalities.
Fees you pay to amateur artists for their artistic services are not subject to social security contributions, provided certain conditions are met:
If you grant a fee of more than €70/day, you are presumed to be employing the amateur artist under an employment contract for the current quarter and the following 3 quarters.
The 1st step is to register as a customer on the Working in the Arts platform. Amateur artists must also register. If you still have a valid artist card, you will automatically be registered as an artist on the same platform.
Then, at the latest when the amateur artist begins his artistic activities with you/for you, you must declare these activities on the same platform.
These activities may not be declared more than one month before they are due to start, in order to avoid registrations from one calendar year to the next, which would directly exhaust the quota and block other customers.
A declaration can be:
If the activities are not correctly declared on this platform, if the activities actually performed do not correspond with the type of activity for which you have registered on this platform, or in the event of non-compliance with the conditions of non-liability, you may not make use of this amateur arts fee scheme during the current quarter and the following 3 quarters.
If you grant more than 100 day fees per calendar year, you must submit a report to the Arts Commission by 1 March of the following year to justify your decision.
Amateur artists are entitled to a travel allowance based on their actual expenses. This amount may not exceed €20/day.
If the employee uses his private vehicle or bicycle, reimbursement of actual travel expenses is determined in accordance with the scheme for members of staff of the federal public service.
You are liable for a NSSO solidarity contribution of 5% on the total amount of amateur arts fees paid during a calendar year when, during that calendar year, you have granted more than €500 in amateur arts fees. The solidarity contribution is calculated on the basis of activities declared via the Working in the Arts platform.
The amount of this contribution will be communicated to you by the NSSO via ebox no later than 5 February following the previous calendar year. The contribution must be paid to the NSSO by the last day of February.
The tax system has been adapted to take account of the changes on social level, and broadly follows the social system but differs on certain points.
The lump-sum daily fee and reimbursements of actual travel expenses are tax-exempt provided the following conditions are met:
If the maximum amount of the lump-sum expense allowance (€70/day) and/or the reimbursement of actual travel expenses (€20/day) is exceeded, the full amount of the allowance no longer qualifies for exemption.
The new tax regime will come into force on 1 January 2024, and will apply to fees paid or awarded for services provided from that date onwards.
Sources: Law of 16 December 2022 creating the Arts Work Commission and improving social protection for art workers, Belgian Official Gazette 27.12.2022; Royal Decree of 13 March 2023 on the operation of the Arts Work Commission, the criteria and procedure for recognizing arts federations and improving social protection for art workers, Belgian Official Gazette 24.03.2023; Law of 31 July 2023 amending the Income Tax Code 1992 as regards allowances granted to artists, Belgian Official Gazette 28.08.2023
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