Do you have to pay taxes and social security contributions on earnings from artistic services?

Do you want to know if you have to pay taxes and social security contributions if you receive compensation? Then first you have to establish whether an artistic service is involved.

What is an artistic service?

An artistic service involves the creation and/or performance or interpretation of artistic works in:

  • the audio-visual and visual arts;
  • music;
  • literature;
  • shows;
  • theatre;
  • choreography.

 Examples

Artistic services No artistic service
  • Drawing and writing comic strips
  • Making music
  • Acting or directing
  • Designing décors
  • Producing illustrations
  • Designing jewellery (only if you create an original piece, not for reproductions or sales)

 

  • Giving workshops or lessons
  • Vocal coaching
  • Writing informative newspaper articles
  • Writing reviews on artistic subjects
  • Restoring works of art
  • Making musical instruments
  • Technical, administrative and managerial positions
  • Modelling work
  • Architect
  • Designing and building websites for cultural organisations
  • Graphic design (except for original work, i.e. not the purely technical aspect)

Taxes and social security contributions on artistic services

Do you actually provide an artistic service? Then the taxes and any social security contributions you have to pay depend on whether or not you work for someone and the way in which you are reimbursed:

Related information: