April: tax return time
In France, artists’ income is subject to payroll tax or to self-employment income tax.
Drawing by Jean-Philippe Peyraud
Only royalties paid by publishers, producers or Collective Management Organizations such as ADAGP come under payroll tax. A 10% tax allowance applies to the amount to determine your taxable base.
All other compensation must be declared as self-employment income: transfer of copyright other than that mentioned above, sale of works or originals, so-called "ancillary" activities, etc.
You may choose to declare all your artistic income as self-employment income, including that paid by publishers, producers and copyright societies.
There are two tax options in the self-employment income system in France:
- "Micro BNC": with a 34% tax allowance corresponding to a fixed estimate of your professional expenses;
- “Déclaration contrôlée": this option allows you to deduct your actual professional expenses, which is more advantageous for you if they exceed 34% of your revenue.
To avoid a 25% increase of your taxable base, you must have your accounts certified by a ”Centre de Gestion Agréé” (to be confirmed with your tax agency).
Please note: the decree dated 28/08/2020 redefines the so-called main activities and the so-called ancillary activities for artists-authors.
Whatever your income tax option, instalments are now drawn on your bank account (on a current, monthly or quarterly basis as you prefer). Calculated until July on the basis of your income reported 2 years earlier, then from August to December on the basis of your income reported 1 year earlier, the amount deducted is updated in September every year.
If your income changes significantly, you can have your advance payment adjusted by request on www.impôts.gouv.fr.
A penalty will be applied if there is too large a difference between the adjustment requested during the year and the actual income declared in May of the following year.
March: current practices
At the origin was the drawn line, and then tools came into play. Charcoal, pigments, inks, brushes, pencils... the tools of creation have multiplied, as have reproduction techniques. From the 1990s on, the development of computer-based technologies has disrupted processes, design and colors with graphic palettes, digital image acquisition, and...
February: collective rights of artists
Some copyrights are subject to compulsory collective management by copyright societies and therefore cannot be the subject of individual negotiations or transfer between artists and users.
January: publishing contract
The publishing contract is the contract by which the creator of a work of authorship or his/her rights-holders transfer to a publisher the right to make or have made copies of the work or to produce it or have it produced in a digital form, with the responsibility of publishing...