Workgroup 6, Part 1, Problems

NEDERLANDS

** 6. Problemen in fiscaliteit.

- Auteursrechten Auteursrechten zijn geen vorm van verloning onderworpen aan de sociale zekerheid. Op deze wijze stimuleert men betaling via rechten (want fiscaal interessanter) en duw je heel wat kunstenaars in een oneigenlijke werksituatie waarbij ze door betaling via auteursrechten geen sociale rechten kunnen opbouwen.


FRANCAIS

6. Problèmes dans le domaine de la fiscalité

- Droits d'auteur

Le droit d'auteur n'est pas une forme de rémunération soumise à la sécurité sociale. C'est pourquoi le paiement en droits est encouragé (car fiscalement plus intéressant) ce qui pousse de nombreux artistes dans une situation de travail inappropriée sans possibilité de cumuler des droits sociaux.


ENGLISH

6. Problems in taxation

- Copyright Royalties are not a form of remuneration subject to social security. In this way, payment via rights is encouraged (because it is fiscally more interesting) and you push many artists into an improper work situation in which they cannot build up any social rights through payment via copyrights.

on a national level main problem > annuaiity principle in personal taxes this is a problem

coorporate taxation vzw and asbl > to ooften people choose for vzw or asbl, but actually do coorporote work all disadvanteges of corporation tax > we see this in the taxshelter but also on an international level > double taxation (especially for performance art)

Author rights > main problem > abuse of this law by people working outside de cultural sector. law itself is very fragile, we need to protect this for 'real authors and artists' that were the main beneficiaries if this will be changed, it will hurt the sector a lot The law is specificially helpful for people who do NOT earn a lot as the authors and artists The law might very well be changed (but it would hurt the MR OpenVLD electorate)

TAX issues VAT problems is another issue books > 6%, discs 21%

vzw artistic activities as well it is because peolple do not know the law of the vzw

Taxshelter > Author rights and neighbourrights are not, eligible for the taxshelter Development costs is not elgible either

linked to the invisibility or work

VAT > the sector lost the bat VAT is a consumer rate > so we give things too cheap to rich people Higher VAT also leads to higer tickets for example