Social measures for self-employed professional artists
Last update
The State may provide support for artists who devote themselves professionally to:
- the creation of cultural assets; or
- the production of artistic performances.
Entitlement to support, if granted, is for a period of 24 months. It may be renewed without limit, provided the artist continues to meet the conditions laid down by law.
Who is concerned
You are eligible for aid if you are an artist, creator or performer in any of the following fields:
- graphic, plastic and visual arts;
- performing arts (in particular theatre and dance);
- literature; or
- music.
You must:
- not engage in any activity involving you in a subordinate relationship;
- determine yourself the terms on which you practise an art or an artistic discipline;
- be affiliated as a 'self-employed worker' to a pension insurance scheme.
You are not eligible for aid if:
- your activity involves the creation of works intended or used for purely commercial or advertising purposes or works which are pornographic, incite violence or racial hatred, condone crimes against humanity and, generally, are contrary to public order and morality;
- you mainly carry out activities governed by the amended Law of 2 September 2011 regulating access to the professions of craftsman, trader, manufacturer and certain liberal professions and the corresponding regulations;
- you carry out a non-artistic ancillary professional activity which generates an annual income greater than 12 times the monthly social minimum wage for skilled workers;
- you receive an old-age pension under the general pension insurance scheme;
- you receive a replacement income (e.g. unemployment benefits) as provided for under Luxembourg or foreign law;
- you are entitled to benefits during involuntary out-of-work periods for intermittent workers in the entertainment industry.
Prerequisites
In order to be eligible for aid, you must:
- have been continuously registered in Luxembourg pursuant to article 1 of the Social Security Code for at least 6 months prior to the date of applying for support measures;
- demonstrate a known commitment to the Luxembourg cultural and artistic scene;
- have provided, throughout at least the 2 years immediately preceding the application and without involving yourself in any relationship of subordination, artistic services on terms which you yourself have determined and for which you bear the economic and social risks;
- have earned an annual average income from your artistic activity that is at least equal to 4 times the monthly social minimum wage for unskilled workers during the 2 years immediately prior to the application;
- have been affiliated, for at least the 2 years immediately preceding the application, as a 'self-employed worker' with a pension insurance scheme.
If the period of activity or the period of entitlement to support includes:
- periods of incapacity for work covered by sick leave of at least one month; or
- maternity leave; or
- adoption leave; or
- full-time parental leave;
the period in question may be suspended upon request for a duration equal to that of the incapacity for work.
How to proceed
Application for entitlement to support
You must send an application for entitlement to support to the Minister for Culture, using the form made available to you (see 'Online services and forms').
Supporting documents
Your application must be accompanied by the following:
- a detailed artistic curriculum vitae (CV) together with copies of all documents and exhibits to which it refers (e.g diplomas, awards, prizes, catalogues, selections at shows, appointments to juries, etc.);
- where applicable, a copy of your university diploma and proof of registration in the higher education section of the register of certificates as provided for by the Law of 28 October 2016 on the recognition of professional qualifications, as amended;
- a recent and complete certificate of affiliation, issued by the Joint Social Security Centre;
- a declaration containing the following wording, among other things: 'Je déclare être artiste professionnel(le) indépendant(e), je crée / interprète (à choisir la notion qui convient) des œuvres pour mon compte.' (I hereby declare that I am a self-employed professional artist, and that I create/interpret (choose the concept which best applies) artistic works on my own behalf.) 'Mon travail en tant qu’artiste indépendant(e) est mon activité principale.' (My work as an independent artist is my main source of employment.) Furthermore, you must describe therein the nature of your artistic work, provide a description of the works created or projects carried out in recent years, and state your plans for the future;
- photos, reproductions or publications of your works or, respectively, an inventory of your repertoire;
- a detailed schedule of the income earned by you during the 2 years preceding the application, broken down by year and by activity (artistic, non-artistic), stating the dates of payment and accompanied by contracts, invoices, proofs of payment and other supporting documents;
- a recent income certificate issued by the Luxembourg Inland Revenue (Administration des contributions directes - ACD);
- 3 testimonials concerning your work and your commitment to the Luxembourg artistic and cultural scene, drawn up either by your peers, or by promoters, distributors or editors, or by any professional involved in the art or audiovisual communication markets;
- a press kit;
- a declaration containing the following wording, among other things: 'Je déclare ne pas percevoir de revenu de remplacement au titre de la législation luxembourgeoise ou étrangère' (I hereby declare that I do not receive any replacement income under Luxembourg or foreign legislation) (for example: unemployment benefits, social inclusion income, etc.).
Processing the application
When the application is submitted, it will be examined by an advisory committee made up of, amongst others, independent professional artists and employees of the State. In taking the decision, the Minister for Culture will be guided by the opinion of the said committee.
For 2024, its members will meet on the following dates:
- 11 January;
- 8 February;
- 14 March;
- 18 April;
- 16 May;
- 13 June;
- 11 July;
- 12 September;
- 10 October;
- 14 November;
- 12 December.
The processing procedure of such an application is spread over 2 consecutive sessions.
Note: the complete file must be received at least one week in advance so that the application can be placed on the respective agenda.
Renewal of entitlement to support
The entitlement to social support measures are granted to you for a period of 24 months. When that period comes to an end, the entitlement to support may be renewed upon written application addressed to the Minister for Culture using for that purpose the form made available to you (see 'Online services and forms'). That form is the same as the one to be used when applying for the initial entitlement to support. The required supporting documents for the application differ in the following respects:
- as regards the artistic curriculum vitae, you only need to provide an update covering the period starting from the initial entitlement to benefits or, as the case may be, since the last renewal of the entitlement to support;
- you are not required to provide any further testimonials or letters of recommendation concerning your work and your commitment to the Luxembourg artistic and cultural scene, nor a copy of your university diploma or proof of registration in the higher education section of the register of certificates;
- the detailed statement of the income earned must cover the whole period since the initial entitlement to support or, as the case may be, since the last renewal of the entitlement to support. However, supporting documents such as contracts, invoices, proofs of payment and similar only need to cover the last 2 years.
The renewal decision is taken by the Minister for Culture. The Minister will be guided by the opinion of the advisory committee. The first renewal is valid for a period of 24 months. Any subsequent renewal is valid for a period of 36 months.
Advantages of entitlement to support measures
If you are entitled to support measures and your monthly resources amount to less than 1.5 times the monthly social minimum wage for skilled workers, you are then eligible for financial aid.
The amount of aid for one month may not exceed the amount of the monthly social minimum wage for skilled workers, the maximum annual amount being limited to 6 times the monthly social minimum wage for skilled workers.
Your monthly resources are determined taking into account your gross income, whether or not deriving from professional activities.
This aid is paid on request. A form is made available to that end: it must be received by the Ministry of Culture during the month following the month for which financial aid is applied for.
However, even if all the foregoing conditions are met, no aid can be received for the months during which you:
- are eligible for aid during involuntary out-of-work periods for intermittent workers in the entertainment industry;
- receive a replacement income as provided for under Luxembourg or foreign law (e.g. unemployment benefits).
Valuation of the artistic career of persons entitled to support measures
If you have reached the age of 50, the support measures may be renewed for a period of 60 months at the next application for renewal, provided you application concerns at least the 3rd consecutive renewal.
As from the year when you reach the age of 55, the annual ceiling for aid is increased to 6.5 times the amount of the monthly social minimum wage for skilled workers, provided your application concerns at least the 3rd consecutive renewal of the entitlement to support.
Grant for self-employed artists who are starting their career after having completed university studies in an artistic field
You may be awarded a grant for a maximum of 6 months if you can produce a university-level diploma showing the successful completion of a full university course of at least 3 years’ duration, issued at the end of specialised studies in one of the artistic disciplines referred to in the Law of 19 December 2014, as amended.
In this case, you must also:
- be affiliated as a self-employed worker with the Joint Social Security Centre (CCSS) in Luxembourg;
- demonstrate commitment to the Luxembourg cultural and artistic scene.
The application for the grant must be addressed to the Minister for Culture, using the form made available for that purpose. The application must be accompanied by the following, among other things:
- a detailed artistic curriculum vitae containing an account of the projects or artistic creations completed and backed up by supporting documents;
- a copy of the university diploma and proof of registration in the higher education section of the register of certificates as provided for by the Law of 28 October 2016 on the recognition of professional qualifications, as amended;
- a certificate of affiliation issued by the Joint Social Security Centre that is less than 2 weeks old at the time of application and providing information on the occupations for the last 2 years;
- a covering letter regarding the planned artistic activities.
The amount and frequency of payment of the grant are fixed individually by ministerial decision after obtaining the opinion of the advisory committee.
Tax provisions
Artistic and academic prizes awarded by Luxembourg or foreign public bodies, or by organisations of which Luxembourg is a member, are exempt from income tax since they are not considered to be an economic service.
Moreover, as an independent professional artist, you can deduct a flat-rate minimum of 25% of the operating income from your activity as operating expenses, up to a maximum deduction of EUR 12,500 per year.
The profit from an artistic activity which exceeds the average profits during the tax year under consideration and of the previous 3 tax years, shall be deemed extraordinary income. This fraction is taxed at a more favourable rate. Extraordinary income is to be entered separately in the tax return. The aim is to ensure better taxation of extraordinary artistic income by endeavouring to reflect what your actual situation would be if that income had been spread over the last 4 years.
Online services and forms
Who to contact
-
Department for support and guidance for professional artists and intermittent workers in the entertainment industry
- Address:
-
4, boulevard Roosevelt
L-2450
Luxembourg
Luxembourg
L-2912 Luxembourg
- Phone:
- (+352) 247 88 612
- Email address:
- declaration-aide@mc.etat.lu
Related procedures and links
Procedures
Links
Further information
-
Ministry of Culture
Website
-
Créer, servir l’art : un guide pratique
sur le site du ministère de la Culture
Tools
Consult the current social parameters.
Legal references
-
Loi modifiée du 2 septembre 2011
réglementant l'accès aux professions d'artisan, de commerçant, d'industriel ainsi qu'à certaines professions libérales
-
Loi modifiée du 19 décembre 2014
relative 1) aux mesures sociales au bénéfice des artistes professionnels indépendants et des intermittents du spectacle 2) à la promotion de la création artistique
-
Règlement grand-ducal du 2 septembre 2015
déterminant le pourcentage du coût global d'un immeuble, réalisé par l'Etat ou par les communes ou les établissements publics, financé ou subventionné pour une part importante par l'Etat, à affecter à l'acquisition d'oeuvres artistiques, les modalités d'appréciation et d'exécution des dispositions relatives aux commandes publiques
