Tax Status of the Artist
Here are some elements that will inform you about the status of artists in France. This information is extracted from the National Center of Plastic Arts of the Ministry of Culture and Communication Is there a tax status of the artist?There is no "tax status of the artist" itself. However, the authors, artists benefit from specific tax provisions (VAT, business tax, income tax ...).
See answers below.
You can get information from Central taxes to your home.
There are management associations approved by the tax authorities to provide assistance in the conduct of accounting and tax obligations of their members.
In the field of graphic and plastic arts, there is an association of accredited management specialist:
"HARING (association management agreed designers in graphic arts and plastic). There is also the company "CREARTIST." What is the definition of a work of art for the tax?
The tax legislation provides a list of accomplishments she sees as a work of art. This list is purely fiscal, reproduced in "The Law" below, must not be confused with the concept of original work of art as it follows the Code of Intellectual Property.
The Act:
Article 98 In Annex III of the General Tax Code.
II. Considered as works of art the following achievements:
paintings, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, not including architectural drawings, engineering drawings and other industrial, commercial, topographical or similar items decorated manufactured hand painted canvas being theatrical scenery, studio back-cloths, engravings, prints and lithographs drawn in limited numbers directly in black or color of one or several plates wholly executed by hand by the artist, whatever the technical or material used, excluding any mechanical or photomechanical process; excluding items of jewelry, silverware and jewelry, original works of statuary art and sculpture any material since the productions are performed entirely by the artist; iron sculpture limited edition eight copies and supervised by the artist or his assigns, tapestries and wall textiles made by hand, based on cartoons provided by the original artist, provided that no more than eight copies of each, pieces of ceramics executed entirely by the artist and signed by him, enamel on copper, executed entirely by hand In the limit of eight numbered copies bearing the signature of the artist or art studio, excluding items of jewelry, silverware and jewelry, photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to thirty copies, all sizes and mounts.
The views of counsel, reply prepared by Master Didier Bernheim, a lawyer at the court of Paris:Article 98 In Annex III of the General Tax Code.
II. Considered as works of art the following achievements:
paintings, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, not including architectural drawings, engineering drawings and other industrial, commercial, topographical or similar items decorated manufactured hand painted canvas being theatrical scenery, studio back-cloths, engravings, prints and lithographs drawn in limited numbers directly in black or color of one or several plates wholly executed by hand by the artist, whatever the technical or material used, excluding any mechanical or photomechanical process; excluding items of jewelry, silverware and jewelry, original works of statuary art and sculpture any material since the productions are performed entirely by the artist; iron sculpture limited edition eight copies and supervised by the artist or his assigns, tapestries and wall textiles made by hand, based on cartoons provided by the original artist, provided that no more than eight copies of each, pieces of ceramics executed entirely by the artist and signed by him, enamel on copper, executed entirely by hand In the limit of eight numbered copies bearing the signature of the artist or art studio, excluding items of jewelry, silverware and jewelry, photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to thirty copies, all sizes and mounts.
In practice, two concepts have given rise to difficulties, that of achieving "executed entirely by hand by the artist" and of "other industrial designs, trade.
On the first point, it was considered that a designer should be regarded as creating original designs, even though these drawings are made using a computer, "this tool does not constitute an alternative computer technology traditional design that leaves room for his artistic inspiration and the manual dexterity of the user "(CA Nancy, 2nd ch., October 26, 1995).
On the second point, the administration tends not to remember when adjustments, some background information: the command that the client is an advertising agency, the existence of a model etc.
But what differentiates a drawing for industrial or commercial character of a work of art, even for tax purposes, it is not his destination, the concept of originality is the mark of the personality of the author characterizes the existence of a creative activity.
To the extent that it is original work as a graphic designer or a designer is a work of art.
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What does not sell the product of his art?Obviously not sell his own works, which can also be works of collaboration. This excludes the sale of works by other artists, what constitutes an act of commerce, but it does not, to some extent, the assistance of other professionals or assistant.
The Act:
Item No 1460-2 of Internal Revenue Code and the direction of December 30, 1975, (6 E-7-75, § 91).
"May be regarded as an artist selling only the product of his art, he who performs works due to his personal conception, either alone or with limited assistance necessary to the exercise of his art. "
The views of counsel, reply prepared by Master Didier Bernheim, a lawyer at the court of Paris:Item No 1460-2 of Internal Revenue Code and the direction of December 30, 1975, (6 E-7-75, § 91).
"May be regarded as an artist selling only the product of his art, he who performs works due to his personal conception, either alone or with limited assistance necessary to the exercise of his art. "
The concept of limited assistance necessary gives rise to a number of complex assessments.
The case law shows, under this condition, a certain rigor, qualification and number of employees become the key yardstick.
A decree of the Council of State March 20, 1989, gives an indication on the interpretation of the concept of competition and limited to essential employees.
It considers and may qualify for exemption of business tax, "a taxpayer who operates a shop for textile design and employs many staff who have the qualifications necessary to perform under his leadership the work of preparing and placing the net and assertions his creations, which can be viewed as selling only the product of sound. What are the tax relief measures for the patronage and sponsorship?
In a patronage operation, the company pays (Article 238 bis of the CGI) can deduct the donation from its taxable profits in the limit of 2.25 for 1000 its annual turnover. If the donation is made to a recognized organization of public utility, it is deductible within the limit of 3.25 for 1000 sales. Donations made by individuals (Article 200 of the Tax Code) are deductible up to 50% of the donation and the maximum of 6% of taxable income. The operation of patronage is not subject to VAT. Important: The sponsorship can not be exercised for the benefit of an individual or a small group of individuals (it is impossible for an artist). The sponsorship is regarded as an operation of advertising. It has the character of expenditure on advertising and is part of operating expenses allowable by the sponsor. The sponsor establishes a VAT invoice. Unlike philanthropy, sponsorship of an individual is authorized by law. Are there any tax relief measures in France for the purchase of works of art by living artists?
This is not intended for individuals. In contrast, companies can deduct the cost of acquisition of original works by living artists included in current assets and exposed to the public within the limit of 3.25 per thousand of sales, less the total of other deductions under the sponsorship (Article 238 bis AB of the General Tax Code).