You are an artist living in France or moving to France and wondering how to declare your activity. You’ve searched the web and probably feel more confused than when you started… In this article, I’m covering the specifics of setting up as an artist in France, the difference between artists and other businesses, whether you need a visa, the tax regimes for artists, and who to register with.
1 - Difference between artist and business in France
Let’s start with the basics. In France, an artist is someone creating a unique piece of art. This could be a painting, sculpture, book, play or music. I won’t cover royalties here, as it’s another topic.
Be careful - You might have a creative activity, which in France could be considered a manual called “artisan”. For instance:
- You create pottery pieces, but sell them in large quantities by repeating the same design. This would be considered as artisanat.
- You are a photographer and take family portraits, this is seen as a commercial activity and again it will be seen as artisan. Conversely, someone taking unique pictures for exhibitions or photoshoots for the fashion sector can set up as an artist.
- You create pieces of jewellery and repeat the design. Again this is seen as artisan or artisanat.
If you are not sure whether you are considered an artist or artisan in France, book a Power Hour.
2 - Which visa is required for an artist in France
As for any business, European citizens can set up as artists with their passports or national ID cards. For non-EU citizens, you may consider applying for a Visa Talent - Profession Artistique or Renommée National ou Internationale to come to France.
You will apply for an artistic visa from your home country before moving to France. I recommend preparing a project that looks like a business plan, with a portfolio of your artwork, a motivation letter, and support letters from galleries, other businesses or non-profit associations backing your artistic project. In your cover letter emphasize why France may benefit from your art or how you will work with the local art community.
As an artist, your expected income is lower than for a business visa such as profession liberale. You need to prove that you have savings or generate at least 70% of the French minimum wage called SMIC. This represents 1398.69€ net/month or 1766.92€ gross/month in August 2024. Please double-check the income required as SMIC changes each year.
Also note that if you go for an artist visa, you will need to generate at least 51% of your income from your artistic activity, in order to renew your artist visa.
Warning: Don’t apply for an artist visa if you are a painter, but generate 60% of your income from teaching English. In this case go for a business visa such as profession liberale, set up a Micro Entrepreneur and later on set yourself up as an artist as a secondary activity.
3 - Who do you register with as an artist in France
Artists in France relate to URSSAF. In the past, we used to talk about “Artiste Libre”, but this wasn’t a legal status or even a tax regime. This was the case of people who were listed with Impots for a small activity that they declared directly onto their Fench income tax. This is a bit of a loophole that is somehow accepted for someone who might sell a couple of thousands euros per year and declares it under Micro BNC non-professionnel. As there is no affiliation to URSSAF, there is no health cover or pension. It might be accepted for someone who has a cover elsewhere and a very limited activity. Definitely not recommended for anyone with a main activity as an artist.
You might have heard that all businesses have to register with INPI. This is true for artists too. Be careful not to register with INPI in a rush, while second-guessing options and taxes, or without having a French social security number. This will lead you to be registered under the wrong category or under the wrong tax regime.
I see many people ticking the wrong business type and therefore being rejected, or choosing the wrong tax regime. Or someone only set up with the tax office without affiliation to URSSAF, hence having no health cover.
To summarise your artist set-up, you will:
- Register with INPI when you have a French social security number.
- Relate to URSSAF, meaning the body you pay your social charges to (health, pension, French system).
- Your health cover (provided this is your main activity and affiliated to URSSAF) will be handled by Sécurité Sociale des Artistes Auteurs (SSA). This body took over from AGESSA and Maison des Artistes in December 2022.
4 - Social Charges as an artist in France
Now let’s talk about the nitty-gritty. Artists benefit from lower social charges than other businesses in France. This is a way for France to support artists and the cultural sector.
The social charges for an artist are 16.6%. The basis on which we apply this social charges rate depends on the regime that you are under. There are 2 regimes called regime micro BNC non professionel and regime réel simplifié.
- Artist under Micro BNC Non professionnel: the social charges mentioned above are applied after a standard rebate of 34% (reflecting your running expenses and social charges). You do NOT apply any rebate on your turnover when declaring to URSSAF or Impôts. They will handle the calculation for you. There is no need for an accountant for the URSSAF declaration, as it is fairly simple.
- Artist under réel simplifié: The social charges mentioned above are applied to your profit, i.e. sales minus expenses. You will need an accountant to produce a loss and profit account called “bilan” and to file your personal income tax, as this is more complex.
5 - Income tax as an artist in France
I’ll be brief about the income tax. Just know that there isn’t any option for income tax paid at source for artists. You will declare and pay your income tax one year later, via your personal income tax declaration “impot sur le revenu”.
As an artist in France, the tax office will consider that your artistic income is:
- Your profit if you chose regime réel simplifié.
- 66% of your sales if you chose regime Micro BNC.
This income will then be added to your other French household income.
6 - Pre-requisite to register as an artist in France
Now that you know about the different tax regimes for artists and who you relate to, let's look at the artist registration process.
Artists have to register with INPI. Another important fact is that you do need a French social security number to register as a main artistic activity. Your first job is therefore to get this number, which can be tricky. You will need to prove that you have been living in France for at least 3 months (rental contract, quittance de loyer, titre de propriété, utility bill) and fill in a "demande d'ouverture de droits à l'assurance maladie " (form cerfa 15763*02) and send it to your local CPAM office.
Be ready to chase this and book an appointment with your local CPAM office, bringing all your proofs of residency and a copy of the form. Once you have your French social security number, you are ready to register your activity.
If you are looking to register as an artist as a secondary activity (i.e. micro-entrepreneur/employee and artist), you can go ahead with the registration.
7 - Business advice for artists in France
If you need help registering as an artist in France, I recommend using my registration services. When filling out this online form, tick "I want to register my business as: artist (full-time activity)". You can also book a Power Hour with me to discuss your situation and options.
