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Month: January 2018

Unemployment benefits after artistic work has ended

Unemployment benefits after artistic work has ended

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UNEMPLOYMENT BENEFITS AFTER ARTISTIC WORK HAS ENDED   An artist who has been employed full-time in his or her own work is considered to be employed in such work until it is obvious, from an account provided by the job-seeker or otherwise, that the artistic operations are no longer ongoing. The ceasing of employment in one’s own work is ascertained primarily on the basis of the notification submitted by the job-seeker. If necessary, the applicant may be requested to provide…

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The new Unemployment Security Act and rules for its interpretation

The new Unemployment Security Act and rules for its interpretation

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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…

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General instructions for an artist who is left unemployed

General instructions for an artist who is left unemployed

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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…

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Instructions for an artist who is left unemployed

Instructions for an artist who is left unemployed

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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…

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Grants and taxation

Grants and taxation

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GRANTS AND TAXATION   The taxation of grants received by an artist depends on three factors: the purpose for which the grant was awarded, who or what entity awarded the grant, and what the annual total sum of the grants awarded to the person is. Is it a working grant, a project grant, or a mixed-form grant? The main types of grants are project grants and working grants. In addition, there are mixed-form grants, with which the artist is awarded…

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Value-added tax instructions for visual artists

Value-added tax instructions for visual artists

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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…

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Taxation of an artist entrepreneur

Taxation of an artist entrepreneur

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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…

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General information on the taxation of artists

General information on the taxation of artists

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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…

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The Business Tax Act or Income Tax Act?

The Business Tax Act or Income Tax Act?

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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…

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