Say you give a musical performance or produce a work of art for a museum, then you are providing an artistic service for someone.
There are 3 possibilities for being reimbursed for artistic services you provide for others.
|
|
Small expense compensation system or other type of expense reimbursement |
||
|
Pay social security contributions |
No, therefore no social protection |
Yes, therefore social protection |
Yes, therefore social protection |
|
Pay taxes |
No |
Progressive rate from 25 to 50% on professional earnings (possibly 33% on sundry earnings from an occasional activity) |
Progressive rate from 25 to 50% on professional earnings (possibly 33% on sundry earnings from an occasional activity) |
|
Charge VAT |
No |
No |
Yes, except if exempt or as a small business |
