Starting from January 1, 2024, the KVR will be replaced by its successor, AKV.
Between July 1, 2023, and December 31, 2023, there will be a transition phase. Scroll down to see these measures!
So…. AKV
Still a somewhat misleading name, as in addition to amateur artists, professional artists can also be compensated through the AKV.
What is it and who is it for?
The AKV, or Amateur Arts Compensation, is a way to pay artists a limited amount for artistic work.
Are you planning to give a dance performance and do you want to be paid without too much paperwork? Are you inviting a musician to play and do you want a simple way of paying them? The AKV might be the ideal payment method.
An AKV can be paid out by all Belgian persons and organisations. As well as non-profit organisations and de facto associations, individuals, self-employed people and companies can pay an artist with an AKV. Foreign organisations cannot.
Only artists (natural persons, not non-profit organisations) can receive an AKV for artistic work or the production of artistic work. This means the creation, performance or interpretation of artistic work, for example in the form of a choreography, theatre play, music etc.
Choreographers, dancers, actors, some DJ’s and musicians are considered to be artists. Graphic designers and lighting technicians are not. The Artists’ Commission determines whether or not a certain type of work is artistic. You can see what is considered to be artistic work in this overview.
PLEASE NOTE: Teaching dance classes or leading a workshop is NOT artistic work. So one cannot use a AKV to pay for it!
Payment, limits and maximums
The AKV is an all-in reimbursement of expenses that cannot be combined with another reimbursement of expenses. That means that any expenses you incur (e.g. travel expenses or material costs) have to be included in the amount of the AKV.
What’s new is that a distinction is made in the maxima between the daily allowance and travel expenses.
The maximum amounts for AKVs in 2024:
- a minimum of €45 to a maximum of €70 per client,
- up to €20 per day for travel expenses (proof needed)
- no more than 7 days in a row ,
- no more than 30 days a year,
- the artist cannot earn more than € 2.700,00 per year under the AKV system.
These amounts are adjusted annually. Keep an eye on Danspunt’s information channels – we will be sure to let you know when the amounts change.
Paperwork and obligations
AS AN ARTIST
You don’t need to possess an artist card or submit an application dossier to be able to use the AKV. However, you must register on the online platform “Working in the arts.” Here, you can also see an overview of the performances you have already done.
AS A COMMISSIONER
Commissioners also register on “Working in the arts.”
It is the responsibility of the commissioner to enter the performance in advance via the AKV.
Commissioners who pay more than €500 annually through AKV must pay a solidarity contribution of 5% to the RSZ.
In addition, commissioners who pay more than 100 AKV compensations per calendar year must annually submit a report with information about external clients and the share of amateur arts compensations compared to the total turnover.
Insurance
Unlike with volunteers, the organiser paying the artist does not have any obligation to provide insurance. However, Danspunt most strongly recommends that both the artists and those they work for have civil liabilty insurance (or ‘family insurance’) and physical accident insurance that also covers the work done via an AKV.
The insurance you can get from Danspunt also covers people who work via an AKV.
Taxes and social security
As long as you comply with the maximums, no social security contributions need to be paid on AKVs. That also means that the artist does not accrue any social security rights (to a pension, unemployment benefits etc.).
You do not pay any taxes on an AKV. Because this income is tax-free, there is no tax slip either and you do not need to include the AKVs in your tax return.
Note, however, that if you exceed the maximum amounts in the regulations, both the artist and the organisation are at risk of fines and retrospective demands for social security contributions.
Transitional measures?
- Artist cards that expire between April 15, 2023, and December 31, 2023, will be automatically extended until December 31, 2023. You can use these cards until the end of this year. From January 1, 2024, you will need to register on the new online platform called ‘Working in the Arts’ to use the AKV.
- Artist cards that are still valid on January 1, 2024, will be automatically registered in the new online platform. In that case, you can automatically use the new AKV from January 2024 onwards.
More info?
You can also find the conditions and transitional measures at www.artistatwork.be
Or contact Danspunt .