Browsed by
Category: how to live on visual arts

The new Unemployment Security Act and rules for its interpretation

The new Unemployment Security Act and rules for its interpretation

Comments 0 Comment

The new Unemployment Security Act came into force at the beginning of 2016. In the new law, people who were previously considered self-employed are now deemed to be parttime or full-time entrepreneurs. The right to employment benefits is determined just as it was before: a part-time entrepreneur is still eligible to receive unemployment benefits, but no benefits are granted to a full-time entrepreneur. After the law came into force, the Ministry of Economic Affairs and Employment published instructions on how…

Read More Read More

General instructions for an artist who is left unemployed

General instructions for an artist who is left unemployed

Comments 0 Comment

GENERAL INSTRUCTION FOR AN ARTIST WHO IS LEFT UNEMPLOYED   A job-seeker looking for a full-time job is entitled to unemployment benefits. The artist must register with the TE Office and inform that he or she is searching for and ready to accept full-time employment. One is eligible for unemployment benefits no earlier than the date when the application has arrived at the TE Office; entitlement is not retrospective from an earlier date. The artist employing him- or herself with…

Read More Read More

Instructions for an artist who is left unemployed

Instructions for an artist who is left unemployed

Comments 0 Comment

Immediately register as an unemployed job-seeker with the TE Office. Registration (in Finnish)* If you meet the work requirement applicable to employees or self-employed persons, you are entitled to basic unemployment allowance. Before meeting the work requirement, you are entitled to a means-tested labour-market subsidy. KELA – UNEMPLOYMENT If you need advice on applying for unemployment benefits, please consult the Artists’ Association of Finland (Suomen Taiteilijaseura). *NOTE: You can contact with TE office and request an appointment or advice in…

Read More Read More

Value-added tax instructions for visual artists

Value-added tax instructions for visual artists

Comments 0 Comment

Is the artist liable for VAT? When the sales proceeds from works of art exceed EUR 10,000 in a given year, the artist is liable for value-added tax for the sales. The artist will then need to register for VAT liability. The artist charges the buyer for VAT and then disburses that amount to the tax authorities. The artist him- or herself must assess whether sales exceed the EUR 10,000 limit. If the sales threshold for an artist’s VAT liability…

Read More Read More

Taxation of an artist entrepreneur

Taxation of an artist entrepreneur

Comments 0 Comment

TAXATION OF AN ARTIST ENTREPRENEUR   When an artist receives his or her primary income from the sale of artwork, he or she is usually taxed in accordance with the Business Tax Act. In such a case, the artistic activities are comparable to normal business activities with regard to taxation. In the tax guide for visual artists compiled by the Artists’ Association of Finland, the main focus is on activities handled under the Income Tax Act. However, the taxation principles…

Read More Read More

General information on the taxation of artists

General information on the taxation of artists

Comments 0 Comment

GENERAL INFORMATION ON THE TAXATION OF ARTISTS   The Artists’ Association of Finland has compiled a guide in PDF format (in Finnish) on the most important tax instructions for an artist:  »Ammattitaiteilijan verotusohjeita» The guide focuses primarily on business operations dealt with in accordance with the Income Tax Act. However, the taxation principles presented can to a large extent be applied also to the taxation of artists taxed in accordance with the Business Tax Act. Selection of the tax act…

Read More Read More

The Business Tax Act or Income Tax Act?

The Business Tax Act or Income Tax Act?

Comments 0 Comment

THE  BUSINESS TAX OR INCOME TAX ACT?   Paid work and grants The primary source of income is paid work, such as teaching, and/or a grant The Income Tax Act The sale of artwork is taxed in accordance with the Income Tax Act Sale of artwork If the primary source of income is paid work or a grant, the costs from the sale of artwork can be deducted from the wage income Business activity The primary source of income is…

Read More Read More

Copyright remuneration for visual artists

Copyright remuneration for visual artists

Comments 0 Comment

A fairly significant amount of income for artists in various fields is accumulated from copyright remuneration paid for the use of their works of art. The possibility of receiving copyright-based remuneration for use of artworks is less significant for visual artists than for those in other fields of art. With the exception of works in the audiovisual field and photography, the user of a visual-arts work does not typically pay compensation for use of the work as seen in, for…

Read More Read More

Consideration of copyrights in a combination of works

Consideration of copyrights in a combination of works

Comments 0 Comment

A combination work, or ‘compiled work’, is created by combining parts from various elements of multiple art forms. The creator of a combination work has a copyright to the new work he or she has created when the work crosses the threshold for originality. Often in this type of combination work, (music, sound, or image) material is used that falls within the copyright of another person. The creator of the combination work should then ensure that the copyrights of others…

Read More Read More