Artist-Author: Activity Statement
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
As an artist-author, you are a independent. You exercise creative activity, whether in the field of literature, dance, theatre, music, cinema, graphic and visual arts, or even software.
To earn income, you must first declare your activity.
The regime of the artist-author concerns only the art creators and not technicians or performers.
You are considered an artist-author when you create or participate in the creation of one of the following works ::
- Literary or scientific writing
- Translations, adaptations and illustrations of these writings
- Musical compositions with or without lyrics
- Choreography and pantomimes
- Graphic and visual works: paintings, collages, drawings, engravings, sculptures, ceramics, glassware, etc.
- Scenography of live shows, exhibitions or spaces
- Original design templates
- Cinematographic and audiovisual works, regardless of the recording and broadcasting processes
- Translations, subtitles and audio descriptions in cinema and audiovisual
- Photographic works or works made using techniques similar to photography, regardless of the medium used.
- Computer software
actors, singers, dancers or musicians are performers, they are employed and are covered by the intermittent performance. You can optionally accumulate the status of artist-author and performer.
The activity statement is mandatory to receive the remuneration declared in non-commercial profits (BNC). This is income from the following activities:
- Exercise or assignment of copyright : you can get a reward for the exploitation of your work in the context of its reproduction or representation.
- Sale or rental of original works
- Sale of copies of the work by the artist-author who himself reproduces or distributes the work
- Award for a work : in a competition for example
- Award of scholarships : research grants, fellowships, fellowships, residency grants, etc.
- Residences design or production of works
- Participation of a jury with a selection or pre-selection work for the award of a prize or award to another artist-author
- Public Reading of one or more of his works by the author
- Oral or written presentation of one or more of his works by the artist: this also includes the presentation of the creative process.
- Dedicate with the creation of a work
- Design and animation an original editorial collection.
- Related activities : public meetings and debates not related to the work of the artist-author, lessons given in the artist-author's studio or workshop, artistic or writing workshops, participation in the design of a work.
authors whose income consists exclusively of copyright paid by publishers, producers or collective management organisations (Adagp: titleContent, Sacem: titleContent, Sofia: titleContent, etc.) may report their earnings and wages (TS) without making an activity declaration CFE.
As an independent, the artist-author is considered a individual contractor.
You must declare your activity on the website of company formalities window.
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
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- Intellectual Property Code: Articles L112-1 to L112-4List of works of the spirit
- Intellectual Property Code: Article R122-3
- Decree No. 2020-1095 of 28 August 2020 on the nature of the activities and income of the artists-authors and the board of directors of the recognised organisations for the management of their affiliation
- Circular No. DSS/5B/2011/63 of 16 February 2011 on income from artistic activities and related income from ancillary activities (PDF - 76.8 KB)
- Company formalities window
- Artist-author: Taxation (tax return, VAT and CFE)
- Artist-author: affiliation and social regime
- Company creation: formalities for registering a individual business
- Non-commercial profits (NLC): tax regimes and returns
- Agreement to transfer copyright
- Artist-author: principle of the social regimeAgessa - Social security of artists authors
- Covid-19: what aid for artists?House of Artists - Social Security and Agessa