Income and expenses of an artist or freelancer

You must use the cash basis. This way, any income you receive relates to the tax year when it was paid and recorded on your bank account or otherwise obtained by you. Similarly, any expense you pay will relate to the tax year of payment.

If you are paid a nonwage compensation and you do not run a business with the obligation to have an accounting system, you must keep records permitting your income and expenses to be audited later, including the amounts of VAT and the net amounts without VAT, and including any public support you may have received for your operations. If you are a creator of works of art liable to VAT, you must report your net sales without VAT and your net expenses without their input VAT.

If you have deductible expenses relating to both pre-completed income amounts and the artist or freelance income discussed here, you must divide the related expenses accordingly. To perform this division, go to Relationship of the expenses with income from artistic and freelance activities and other income.

Sector of artistic endeavour, occupation

Enter the occupation or type of arts from where your income originates such as editor, photographer, painter, sculptor, piano teacher, or teacher of singing.

Income from activities as an artist or freelancer

Income from artistic/freelance activities

Enter the €€ of your income, not subject to tax withholding by the payers, from your independent artistic endeavour or teaching of arts.

Taxable receipts of grants, scholarships and prizes

Enter the €€ of the grants, scholarships and prizes subject to tax.

Tax-exempt receipts of grants, scholarships and prizes

Enter the €€ of tax-exempt grants, scholarships and prizes.

Expenses relating to the activities

Studio, office or workspace expenses

Enter the €€. Only enter the part of the maintenance payment or the rent that is directly related to your workspace. Unless you give details proving otherwise, this deduction may be granted under the guidelines: for more information, see Work room deduction.

If you have a room where you can work, select whether it is connected with your home or a separate one.

Materials and supplies expenses

Enter the €€ as appropriate.

Telephone and IT expenses

Enter the €€ as appropriate. If you made a division of the expenses between private and business use, please save the calculation in your records.

Professional literature, membership expenses

Enter the €€ you paid for professional books, publications, magazines, music notes, records etc. Also enter the €€ of any membership expenses that are not displayed under Membership fees and have to do with your income reportable on this page.

Business trips

Enter the €€ of the travel expenses related to the production of income. Keep records of the dates of the trips including information on the destinations, kilometres travelled and the means of transportation.

If you have travelled for purposes that relate to your artistic income, you may enter the expenses here. Save the programs of your visits and a text outlining the purpose of each trip. If you earn wage income and have commuting expenses, go to Travel expenses to and from work (commuting) to claim the deductions.

Other deductible expenses

Enter any other expenses for the production of income in €€, including the prices of any equipment you have purchased for the artistic or freelance operations that are relatively small or expected to be used for less than three years. Enter any expenses relating to protective clothing or clothes and outfits you wear during a performance.

Depreciation expenses

Enter a description/name of the machinery or equipment, it’s year of purchase and the start-of-the-year undepreciated value. Calculate and enter the depreciation for the tax year in euros, max. 25 percent of that value.

Relationship of the expenses with income from artistic and freelance activities and other income listed below

Expenses relating to the artistic/freelance activities

Enter the €€.

Expenses relating to taxable receipts of grants, scholarships and prizes

Enter the €€.

Expenses relating to the wages reported on the Wages and benefits page

Enter the expenses in euros that relate to the income that has been reported under Wages and benefits.

Expenses relating to the trade income reported on the Wages and benefits page

Enter the €€.

Expenses relating to tax-exempt receipts of grants, scholarships and prizes

Enter the €€.