Artists: changes on 1 January 2024 (I)

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.

Who is an artist, who is an arts worker?

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.

Amateur artist

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.

Social status of amateur art fees

Conditions of non-liability

Fees you pay to amateur artists for their artistic services are not subject to social security contributions, provided certain conditions are met:

• The fee must not exceed €70 per day (these amounts are to be multiplied by the number of customers if the amateur artist has several customers on the same day);
• Amateur artists may receive such fee for a maximum of 30 days per calendar year;
• Amateur artists may receive this fee for a maximum of 7 consecutive days from the same customer.
• You cannot simultaneously employ an amateur artist under a contract of employment (whether through an artists' social office or not), a company contract, a statutory appointment or via Article 1bis (presumption of a contract of employment for artists) for similar activities.

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.

Formalities to be completed

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:

• modified no later than the end of the last calendar day (midnight) on which the artistic activity ends;
• cancelled at the latest at the end of the last calendar day (midnight) to which it related if the artistic activities could not be carried out.

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.

Travel expenses 

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.

NSSO contribution

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.

Social status of amateur art fees

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: 

• the lump-sum fee cannot exceed €70 (amount before indexation) per day and per customer; The lump-sum nature of this fee means that it is intended to cover expenses, without the need for any proof of these expenses;
• in addition to the fixed daily fee (maximum €70), actual travel expenses may be reimbursed, if the amount of these expenses can be proven. Reimbursement of these actual travel expenses is also subject to a maximum of €20 per day (amount to be indexed) and per customer. It must be possible to demonstrate the reality and the amount of the expenses. In the case of travel by private vehicle or bicycle, actual travel expenses are determined in accordance with the scheme for members of staff of the federal public service;
• the number of days for which the scheme can be applied is limited to 30 per calendar year, as on social level. However, for tax purposes, there is no limit to the number of consecutive days with a customer;

• prior registration of the artist and the customer on the NSSO website is required, as well as registration of the service at the latest when it begins. The service provided must correspond to the declared service; 
• the new definition of artistic services for social security purposes also applies to tax purposes;
• the artist may not be bound by a contract of employment, a company contract or a statutory commitment with the customer at the time of the artistic performance, unless he proves that the performances of the different activities are of a different nature.

Penalties for exceeding thresholds

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. 

Entry into force

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