What is the attestation of work in the arts for self-employed artists?

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Since 1 January  2024, there have been different social security rules for artists. These apply to artists who are employees or civil servants, but also to self-employed artists. Accountable is here to guide you through the reforms, including the new ‘attestation du travail des arts’ (ATA) / ‘kunstwerkattest’ (KWA), or ‘attestation of work in the arts’. In this article, we explain what this attestation is, the different types that exist, and the conditions for getting one.

What is an attestation of work in the arts?

The attestation of work in the arts is an official document that gives you the right to certain tax benefits and subsidies for artists. This attestation officially confirms your status as a ‘travailleur artistique’ / ‘kunstwerker’, or ‘arts worker’, which allows you to automatically benefit from the social security regime for artists. This includes, for example, reduced social security contributions and special unemployment benefits for artists.

Who is the attestation of work in the arts for?

All arts workers can apply for the attestation, regardless of their professional status. Self-employed artists in Belgium are therefore also eligible. Incidentally, the term arts worker is also new. It refers to anyone who does artistic work themselves and also to those who provide technical or artistic support to artists. 

This means that now, concert directors, sound technicians, casting directors and other professionals who don’t do artistic work themselves can also apply for the attestation. Which makes sense, because without their contribution, the artists they work with wouldn’t be able to deliver the same great results.

Types of attestation

There are 3 different types of attestation of work in the arts:

• ‘Classic’ attestation – valid for 5 years
• ‘Plus’ attestation – valid for 5 years
• ‘Beginner’ attestation – valid for 3 years

Below, we explain the differences between these types of attestation and their advantages.

How is this different to the ‘artist visa’?

The attestation of work in the arts has replaced the artist visa since 1 January 2024. Previously, artists needed to have an artist visa to qualify for the Article 1bis regime. 

Advantages of the attestation of work in the arts for arts workers  

When you apply for the attestation, you don’t choose the type yourself. It’s the Commission du travail des arts / Kunstwerkcommissie, or the Working in the arts commission – also created in 2024 – that decides which attestation you’re entitled to. The Commission always assigns the attestation that’s most advantageous for your particular situation.

‘Classic’ attestation of work in the arts

With the classic attestation, you pay reduced social security contributions for eight quarters if you’re an arts worker who is self-employed in a primary occupation. This measure is part of the primostarters scheme, which already existed. With the attestation of work in the arts, you no longer need a declaration of self-employment to benefit from reduced social security contributions.

In addition, this attestation allows you to work under the Article 1bis regime, whereby you benefit from the same social protection as an employee, even if you’re a self-employed artist without an employment contract.

Finally, the attestation lets you benefit from the favourable tax regime for copyright. Under this regime, your copyright income is only taxed at 15%. 

‘Plus’ attestation of work in the arts

The ‘Plus’ attestation gives you access to the same benefits as the classic attestation, but also allows you to apply for an arts worker allowance (formerly the artist status).

‘Beginner’ attestation of work in the arts

The ‘Beginner’ attestation of work in the arts is identical to the ‘Plus’ attestation, but the conditions for getting it are more flexible for those starting out.

Good to know: did you get an artist visa before 1 January 2024? If so, you’ll automatically receive a ‘classic’ attestation of work in the arts. And if you were already entitled to an arts worker allowance, you’ll automatically receive a ‘Plus’ attestation of work in the arts.

Conditions for requesting an attestation of work in the arts

To qualify for the attestation, you must be able to prove that you carry out a professional artistic activity. The Working in the arts commission has drawn up a list of activities that qualify for the attestation, including music, visual arts, choreography, and literature.

Artistic activity is only considered professional if you earn enough professional income from it to at least partially support yourself. In addition, the time you devote to your artistic activity must constitute a significant portion of your working hours.

The Working in the arts commission uses the following gross income to determine if you’re eligible for an attestation:

• ‘Classic’ attestation of work in the arts: you must have a gross professional income of at least €1,000 over a reference period of two years.
• ‘Plus’ attestation of work in the arts: for your first application, you must have a gross professional income of €13,546 over a reference period of 5 years or €5,418 over a reference period of 2 years. When renewing your attestation (after 5 years), the gross amounts are €4,515 over 5 years or €2,709 over 3 years, respectively.
• ‘Beginner’ attestation of work in the arts: as an artist starting out, you must either have a higher education qualification achieved after following a full-time course (or other arts training), or be able to prove equivalent experience in the sector or submit a business plan in the cultural sector. You also need to prove that you have earned at least €300 gross in the last three years from artistic activities or that you have carried out at least five activities.

How to request your attestation of work in the arts

You need to submit your application to the Working in the arts commission. This Commission is made up of representatives from the sector and delegates from the various unions, the ONEM, the INASTI and the federations of employers and self-employed workers.

The Commission processes all applications via Working in the arts. You can register on this platform using your eID or itsme and create a dossier. You’ll need to upload documents proving your professional artistic activities, such as contracts, photos, a link to your website or portfolio, diplomas, etc.

Once your application is submitted, the Committee will make a decision within three months. It’s only after obtaining your attestation of work in the arts that you can benefit from the advantages, such as being able to apply for an arts worker allowance, for example.

💡Accountable tip: Are you a self-employed artist and want to dedicate as much time as possible to your artistic projects? With Accountable, you can quickly record your income and expenses and keep more time for your artistic activities.

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?