The new Amateur Arts Fee (AKV) as a form of remuneration for artists

04/01/2024
Performers

As of Jan. 1, 2024, the Amateur Arts Fee (AAF or “AKV” in Dutch) replaces the former small fees regulation (“KVR”).
What are the conditions for this new allowance for artists and in what situations can it be of interest?

What is the AAF?

The Amateur Arts Fee (AAF) is a financial payment for commissioned artistic work. Consider, for example, the creation or performance of artistic work in the fields of audiovisual arts, visual arts, music, literature, choreography, theater or visual storytelling. Technical-artistic and artistic-support activities are excluded.

The AKV is intended for occasional, small-scale performances that are often characteristic of the amateur arts sector. Importantly, no taxes or social security contributions are due on it, allowing artists to enjoy the fruits of their creativity unhindered. Just know that you do not accrue social security rights and you are not automatically insured.


Features of the Amateur Arts Fee:

The AAF is intended for artists who perform artistic work sporadically and on a small scale. It encourages especially emerging artists to share their talents without the pressure of long-term commitments.

One of the attractive aspects of the AAF is that no taxes or social security contributions are due on it. This ensures that artists receive full compensation for their creative contributions.

Both artists and patrons must register digitally on the new Working in the Arts platform. You can find a clear guide on the website https://www.workinginthearts.be/nl/amateur.


Practical Considerations for Artists and Clients

Artists may perform artistic services for up to 30 days per year, with compensation of up to 77.22 euros per day and per client. In addition, you can receive a travel allowance of up to 22.06 euros.
So this is a lot lower than the KVR, where the maximum amount was still 147.67 per day.

You can perfectly combine the AKV with other forms of compensation such as, for example, income as an employee, copyright income, a pension or unemployment benefits. However, if you are employed as an employee and want to be remunerated for the same client through an AKV, this is only possible if it is clearly a different type of performance.

Clients are responsible for declaring the artist’s performance prior to the commencement of the work.

Clients pay 5% social contribution if they pay more than 500 euros in amateur arts fees on a calendar year. For more than 100 per diems per year, notification to the Artwork Committee is required.

Conclusion

The Amateur Arts Fee offers many opportunities for sporadic remuneration of artistic performance, with a clear focus on beginning artists.

Is the AAF not sufficient for your artistic ambitions?

Check out opportunities to work through Tentoo Art, Tentoo’s Social Office for Artists.