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 |
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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:
- If you work for someone, there are 3 possible ways of being reimbursed:
- If you do NOT work for someone, there are 3 reimbursement options:
Related information:
- Are you unsure whether or not you provide an artistic service? Then ask for specific advice from the Artists' Commission.
- What must I do if I do not provide an artistic service?
