Artist-Author Regime: Who Qualifies and What You Get
Discover how creative professionals can access specific social security status by declaring income from their original works.
The Artist-Author Regime is a specific social security status designed for creative professionals who earn money from the sale of their original works.
Who it's for
This regime is intended for artists whose primary source of income comes from selling their own original creations. This status is specifically structured for those working in creative fields where the value is tied directly to the creation of the work itself.
What you get
By qualifying for this status, you receive a specific social security status designed for creative professionals. This provides a framework for how your professional contributions and protections are handled within the social security system, acknowledging the unique nature of creative work.
What it costs you
Using this regime is not free; it requires specific administrative actions regarding how you handle your finances. You are required to declare your income as 'BNC' (non-commercial profits). This means you must categorize your earnings under this specific tax and social security classification rather than other types of commercial income.
The catch to know
One important detail to keep in mind is that the distinction between "art" and a "service" can be complex. For example, in certain industries like tattooing, there is often an ongoing debate about whether the work is classified as art or as a service. Because this distinction changes how you are taxed and protected, you should verify your specific professional status directly with the tax office to ensure you are following the correct rules for your specific craft.
How to apply
- Identify if your primary income source is the sale of original works.
- Check with the tax office to confirm your specific type of work falls under this regime rather than being classified as a service.
- Set up your accounting to declare your earnings as 'BNC' (non-commercial profits).
- Coordinate with the relevant social security body to finalize your status.