Regime for artist-authors: how to professionalize yourself to sell your artworks?

Living from one’s art is a desire for many creatives, who, however, may face difficulties in implementing their status. How can artists have their activity recognized by the French administration? What tax regime do artists depend on? What is the associated social regime?

All these questions have one answer: the artist-author status.

A Specific Social Regime and Taxation: The Artist-Author Status

To declare their activity as an artist, the French tax administration created a specific independent regime for artist-authors. 

Key Points to Remember

This artist-author regime is exclusively intended for creators of works of art, not technicians or performing artists. Thus, only activities related to the original creation of intellectual property, in the sense of intellectual property law, qualify you as an artist-author. This regime is independent, meaning without subordination. Technicians or performing artists are subject to employment status. The artist-author is, therefore, an entrepreneur!

There are five main activity sectors for eligibility to this regime:

• Graphic and Plastic Arts: Painter, engraver, visual artist, illustrator, graphic designer, etc.;
• Writers and Book Illustrators: Author, translator, illustrator, software author, etc.;
• Authors of Cinematographic and Audiovisual Works: Screenwriter, adaptation author, subtitle author, director, etc.;
• Photographic Work Authors;
• Music Authors and Composers: Composer, lyricist, arranger, choreographer.

Thanks to the artist-author status, your works are protected by both moral and financial rights from the moment of their creation.

What Are the Steps to Declare Your Activity as an Artist-Author?

Declare Your Activity via the One-Stop Shop Managed by INPI

To facilitate your declaration to the administration, the National Institute of Industrial Property (INPI) has created a one-stop shop that will help you declare your business. You will receive a SIRET number and an APE code. This recently created one-stop shop aims to simplify administrative procedures for professionals.

The declaration will automatically trigger the transmission of your information to various organizations:

• INSEE;
• Tax Administration;
• Social Security for Artist-Authors;
• URSSAF for Artist-Authors.

If you already have a business activity as a sole proprietorship or liberal profession and already have a SIREN number, another step is required: adding the activity. This can also be done on the same site.

Choosing Your Taxation Regime

You will need to answer questions related to your business identity, address, asset protection, the nature of your activity, and make some choices, including your tax regime: micro or real, with or without VAT?

The artist-author status allows you to declare your income as Non-Commercial Profits. This income declaration can be made either under the real regime or the micro regime.

Create Your Account on the URSSAF for Artist-Authors

You will join the social regime for artists, with contributions paid annually based on your revenue through an advance payment system.

RSM Advice: If you notice the absence of revenue in the first year, consider adjusting your advance payments to zero!

Consider Taking Out Professional Insurance

From the moment of creation, your works should be insured. Whether in your studio or exhibited in a gallery, the risk of theft, fire, or deterioration is present.

RSM Advice: Consider taking out professional liability insurance for damages you might cause in your artistic activity, as well as a multi-risk professional insurance policy to cover your artworks.