Artists often manage their own administrative procedures themselves. As independent workers, they have to comply with specific tax regulations in Luxembourg. This page contains further information and links relating to VAT and income tax as well as various ways to finance a cultural project.
According to article 4.1 of VAT Law performing arts professional have to pay VAT. All professionals have to register with the Luxembourg Registration Duties, Estates and VAT Authority (Fr. Administration de l’Enregistrement, des Domaines et de la TVA). Under certain conditions and below a certain threshold taxpayers can opt to be exempted from VAT.
Since 1 January 2020, the super-reduced VAT rate of 3% applies to the work of authors, composers and performers, as well as copyright income. For further details about the cases this new legislation applies to, please find the bulletin released by the Luxembourg Registration Duties, Estates and VAT Authority in collaboration with the Ministry of Culture.
Circulaire N° 800 du 17 janvier 2020 concernant la notion d’artistes-interprètes.
All professions that are not mentioned in this circular continue to charge 17% VAT.
More information: https://gouvernement.lu/fr/actualites/toutes_actualites.gouv_mc%2Bfr%2Bactualites%2Bmes-actualites%2B2020%2BJanvier%2BUn_taux_de_TVA_super-reduit_pour_artistes_interpretes.html
The income of self-employed persons is subject to tax in Luxembourg. Self-employed persons are taxed on an assessment basis and must complete the declaration for income tax model 100. Persons benefiting from social aids for self-employed professional artists or intermittent performing artists must also complete appendix 145 “Artistes et intermittents du spectacle”.
More information: https://impotsdirects.public.lu/fr/profil/organigramme/rts.html
More information about the artist profession and intermittent workers can be found on the website culture.lu: https://culture.lu/pro.
Financial aids, grants, calls for residence, bursaries – there are various ways in Luxembourg to fund a cultural project. Take a look at the major points of contact.
Ministère de la Culture
Œuvre Nationale de Secours Grande-Duchesse Charlotte
Agence luxembourgeoise d’action culturelle
TROIS C-L – Centre de Création Chorégraphique Luxembourgeois