Part Two

My status as an
artist?
(social status, administrative and tax
procedures,
employment contract)
Chapter I

Findes études -
necessary steps
a. Registration as a job seeker

Registration with FOREM or ACTIRIS (except

exercise of an independent profession, see below)
beginning of the professional integration
traineeship (called waiting traineeship before the
2012 reform)

Duration of the professional integration internship

- special conditions

Since 1 January 2012, the professional integration

internship has been increased to 310 days for all
jobseekers, regardless of their age
Students who have completed their secondary
studies abroad will also be entitled to professional
integration allowances, subject to two conditions:
• or have obtained abroad a diploma recognised by
a Community as equivalent to the diploma or
certificate of completion of studies entitling them
to waiting allowances in Belgium,
or have passed, in Belgium, an examination for
admission to higher education or followed higher
education studies (even if they are not
completed).
• Prove that they have actually completed at least 6
years of study in an educational institution
organized, subsidized or recognized by a
Community.
For students of foreign nationality, only
students who hold a nationality of a country
that has concluded an international social
security agreement with Belgium will be
able to benefit from professional integration
allowances under the same regime and
under the same conditions as Belgian
students who have studied abroad.
 Registration for the professional integration
internship

• The professional integration traineeship

may only start at the earliest after all the
activities required by the full-fledged study
programme have ceased.

• From this point on, it is better to register as

soon as possible so that the work
placement lasts as short a time as possible
after the end of the studies.
End of studies in June registration
during the month of July (and no later
than 8 working days after 1 August) for
the work placement to start on 1
August.

If registration is not possible on this

date, in particular because of the
second session, it must take place as
soon as possible after the end of all
study-related obligations, and the
professional integration traineeship
will then begin to run the day after
registration.
Even if the applicant finds a job after
graduation, it is important to register
with FOREM.

In this way, the work placement will start

running while the applicant is doing his
first job and it will be counted towards
the duration of the work placement.

Therefore, if this first job ends, the work

placement will already have been
completed, at least in part.
N.B.: Student jobs

- All year round In the event of an

Maximum
Social 475h/
- verification of the number of
hours
remaining on
overrun: higher
social security
contributions from
security year
studentatwork.be the 476th hour

contributio
ns
Family Maximum Exceeding authorized
during the summer
If the amount is
exceeded: no
family allowances
allowances 240h/quarter (except in the summer
following the end of
for this quarter

studies)

Maximum
Taxes of 11,042.86 € = gross income - social security
contributions
In case of
overruns: the

the student from Always file a tax return!

student pays
taxes himself
gross taxable
income
Gross 6,807.50 € if the parents In case of

Parents'
are jointly taxed overrunning: The
compensation 8,620 € if the parents are
taxed separately
student is no longer
dependent on his or
taxes amount not to 10,207.50 € if the parents her parents, who will
are taxed separately and pay more taxes
be exceeded the student has a severe
disability
Formalities to be completed

• 1st registration and under 30 years

old: by internet

www.leforem.be

www.vdab.be

www.actiris.be
If the conditions for access to occupational
integration benefits are met:

card (A23) specifying the beginning of his

professional integration internship

form (C109/art36-certificate) whose part B is to be

completed by the school where the applicant
attended
studies giving entitlement to allowances, i.e. not
the Ecole supérieure des Arts, but
the secondary school (exemption if the applicant
provides his master's degree or a higher
education diploma preceded by 6 years of
compulsory education followed in Belgium!)
During the period of the work placement, the
jobseeker may work:

• in a student job until 30 September; the

professional integration internship is no longer
extended or shortened by student work. On the
other hand, student work days after 31 July
following the end of studies are taken into account
for the professional integration internship.

• as an employed worker without this period of work

interrupting the duration of the work placement.
Obligations to be respected during the internship
professional integration

• not to refuse suitable employment, vocational

training or a first employment agreement;
• be available for the labour market and be willing
to accept any suitable employment offered;
• report to an employer at the request of the
employment service;
• report to the relevant employment and/or
vocational training department after being invited
by that department.
If one of these obligations is not
respected, the days preceding the refusal
or non-appearance with an employer will
not be taken into consideration for the
professional integration traineeship. And if
these obligations are not respected on 3
occasions, the applicant will lose his right
to professional integration allowances.
b. End of the professional integration internship: request for
professional integration allowances

Within 28 days
before the end of
the work
placement

Forem Registration with Organizations of Trade

VDAB of the regional unions
Actiris
service
of employment payment
CAPAC

Certificate +
Issuance of a
form
certificate c109/art36-
[request]
• The union or CAPAC will apply to the NEO (the
central social security body) for occupational
integration benefits.

• The payment body will issue the applicant with a

control card, to be kept and completed.

• this control card must be given at the end of the

month to the payment organisation - trade union or
CAPAC -.

• It is necessary to go to the regional employment

service (Forem, VDAB, Actiris) to confirm your
registration.
Control of unemployed young people

• At the end of the first 6 months of receipt of integration benefits

• To this end, a written procedure has been put in place. The
young person must complete a form sent by his or her
unemployment office, attaching proof of his job search.
• This written procedure can be waived and opted for
an assessment interview with a "facilitator" from his unemployment
office.
• The youth must demonstrate that they are actively seeking
work since the beginning of his integration internship
professional. (The 12-month internship period above is also taken into
account).
• In the event of a positive evaluation, a new check shall be carried out
6 months later according to the same procedure (form or interview).
-•
• In the event of a negative assessment, a final and
decisive assessment is called: if the young
unemployed person does not satisfy during this
interview, he or she is excluded from
unemployment for a period of at least 6 months.
• He will only be able to recover his integration
benefits if he can prove that he is actively seeking
work during the next evaluation (6 months later).
• A control of young people on work placement has
also been created: to be eligible for work
placement allowances, it will be necessary to have
obtained two positive interviews with the NEO
about the evaluation of job searches. These
interviews take place during the 7th and 11th
month of the internship.
For 2018-2019, the amounts of the professional
integration allowances are as follows:
At the end of - 18 years 18 - 20 21 years and
old years over
the waiting
period
Isolated 13.34 € / 20,96€ / day 35,02 € /
day 346.84 € 544,96 € / day 910,52 €
/ month month / month
Cohabitant 11,22 € / 17.89 € / day 465.14
day 291,72 € € / month
/ month
"Preferred" 12,15 € / 19.53 € / day 507.78
cohabitant
day 315,90 € € / month
/ month
Cohabitant with 47,63 € / day 1238,38 € /
responsibility for
family month

The duration of the professional integration benefits is

now limited to 3 years!
 c. Unemployment benefits: eligibility - granting
- special rules

1) Eligibility and granting of unemployment benefits

• Unemployment benefits are only paid if you have

worked as an employee for a certain period of time.
(>< Vocational integration benefits)
• The amount depends on whether the applicant is
isolated, cohabiting, privileged cohabiting or
dependent cohabiting.
Since 2012, the Government has introduced a
system of degressive unemployment benefits. In
concrete terms:

•the unemployment benefit is equal, during the

first 3 months, to 65% of the last salary, capped;

•it then decreases in several phases, which vary

according to the professional background of the
worker, until a minimum amount is reached.
For 2018-2019, the remuneration on which
the allowances are based is capped

• to 2671.37 € gross/month: higher ceiling (first period

of unemployment - first 6 months),
• to 2489.76 € gross/month: intermediate ceiling
(first period of unemployment - next 6 months),
• to 2326.62 € gross/month: basic ceiling (after the
first period) 13th month for cohabitants
• at €2275.99 gross/month: specific ceiling for single
people from the second period (13th month)
 • in the absence of a last salary (= minimum 4
consecutive weeks with the same employer), the
allowances are calculated on the basis of a flat-rate
income of €1593.81 /month.

• But unemployment benefits are not equal to these

incomes, they are calculated on their basis!
The amounts of the allowances for
2018-2019 are:

Minimu Maximu
m m
Isolated unemployed 1052,48 1736,28
person € €
Unemployed head of 1271,14 1736,28
household € €
Cohabiting 550,42 € 1736,28
unemployed person €
 1st period: phase 1 - first 6 months
Isolated: 60% of the last salary limited Cohabitants: 60% of the last salary
to the upper salary ceiling limited to the upper salary ceiling
Cohabitants with family
responsibilities: 60% of the last
salary limited to the upper salary
ceiling

1st period: phase 2 - next 6 months

Isolated: 60% of the last salary limited Cohabitants: 60% of the last salary Cohabitants with family
responsibilities: 60% of the last
to limited to the intermediate salary salary limited to the intermediate
intermediate salary ceiling ceiling salary ceiling

2nd period: phases 2A and 2B - first 2 months of the 2nd year

Isolated: 55% of the last salary limited Cohabitants: 40% of the last salary Cohabitants with dependents: 60%
of the last salary limited to the basic
to limited to the basic salary ceiling salary ceiling
a specific salary cap

2nd period: phases 21 to 24 - duration varies according to categories

Gradual decrease in increments of 1/5

3rd period: flat-rate allowance

Isolated: 1052.48 €Cohabitants: 550.42 €. Cohabitants with
dependents:
1271,14 €
A subsequent claim, i.e. a new claim for
benefits after a period of activity, will result
in a gradual return to the first
compensation period, in particular in
proportion to the duration of the return to
work.
Is a withholding tax on professional income tax on allowances of
unemployment?
The paying agency withholds a withholding tax of 10.09
% on allowances.

But the following unemployed are not subject to withholding tax:

• cohabitants with family responsibilities;
• privileged cohabitants with no family responsibilities who receive
allowances in the "2nd period",
• cohabitants (privileged or not) without family responsibilities who
receive allowances in the "3rd period" (= the flat-rate allowance);
• the isolated;
• unemployed persons who benefit from an exemption for social reasons
and
family.
This provision only applies if they do not receive any professional income
in addition to their allowances.
The number of working days to prove in order to receive
unemployment benefit varies according to the age group
to which the applicant belongs:

• or 312 days during the 18 months preceding the

request, for a worker under 36 years of age,

• or 468 days during the 27 months preceding the

application for a worker between the ages of 36 and 50,

• or 624 days during the 36 months preceding the

request for a worker over 50 years of age.
• Indeed, during the duration of unemployment, the
unemployed are obliged to be active and available, i.e.:
- report to FOREM or to ACTIRIS when the centre offers
training;

- accept any suitable job offer (

the suitability of the job is determined on the basis of,
inter alia, remuneration, ability to perform the job,
travel time, etc.)
- actively seek employment and create a "job search"
file.
The stamp rule

• For some professions - particularly in the artistic sector

- the work done is calculated more in terms of benefits
performed than in terms of working days, which makes
it difficult to calculate the working days required to
qualify for unemployment benefit.
• The worker will thus benefit from remuneration for the
service if there is no direct link between his
remuneration and the number of hours required for the
service.

The NEO has therefore provided in this case a special

rule, known as the "stamp rule", for artists and show
technicians.
• In concrete terms, this means no longer taking into
account the number of days actually worked by the
artist, but rather his gross salary, which will be
converted into "day equivalents".

• When this particular rule is applied, the benefit

remuneration is thus divided by 1/26th of the reference
salary. The result represents a number of working days.

• This reference salary is 1,593.81 euros

1.593,81 / 26 = 61,3

Gross salary for 1 service:

400 €

400 / 61,3 =
6.5 day equivalents
• Consequence: the number of day
equivalents could be higher than the
number of calendar days in a month.
However, it is limited to 156 days per
quarter.

• As its name suggests, the stamp rule only

applies to artists and show technicians who
are hired on a stamped basis, i.e. who are
paid to perform a specific job without any
schedule being mentioned on their C4 or
employment contract.
• On 28 June 2014, the Labour Court ruled on
the issue of access for unemployed artists
through the stamp rule, on the basis of 250
problematic cases. In particular, the
judgment reinstated the show technicians,
but the question of creative artists outside
the world of show business was not clearly
decided.
 Evolution of unemployment benefits over time

• The amount of unemployment benefit is maintained at

the same level until the end of the period, provided
that at least 156 days - or 6 months - of work are
recorded during each year of unemployment. These
working days must not be continuous.

• If the unemployed person has not been able to record

156 working days in one year of unemployment, the
amount of his benefit is reduced in the following
period.
For artists, however, it is sometimes difficult
to gather 156 days of paid work over a year.
The NEO has become aware of this reality
and is proposing several modifications to
the traditional rule:

(1) a particular appreciation of the

concept of suitable employment for artists

2°) the protection of intermittency (or

the lumberjack rule)
1° Particular appreciation of the notion of employment
suitable for artists:
• Principle: Every unemployed person is obliged to
accept any suitable job offered to him/her, at the risk of
losing the benefit of unemployment benefits.

• However, for artists, whose main occupation is artistic

activity, employment in a non-artistic occupation is
considered unsuitable if the artist worker justifies
during the
18 last months of at least 156 working days related to
artistic activities. This implies that in this case, the
artist may refuse a non-artistic job.
• In addition, even when the artist does not
have 156 days of artistic activity,
consideration must be given to his or her
physical and intellectual fitness and the risk
of deterioration in the skills required to
the exercise of his artistic profession.

• In case of doubt, the NEO will decide.

(2) the protection of intermittency (or the rule known as
the "lumberjack rule"):

At the end of his first year of unemployment, the artist or

technician in the artistic sector has the possibility of
maintaining his compensation rate at 60% (regardless of
his family situation) for a period of 12
months if he proves a sufficient intensity of work in his
field.

• Conditions for a first grant

- For artists, 156 working days over an 18-month reference

period are required
- a minimum of 104 days must be related to artistic
activities,
- supplemented, if necessary, by a maximum of 52
working days linked to other salaried activities.
- For technicians in the artistic sector, 156 working
days over a reference period of 18 months
- minimum of 104 days related to technical
activities in the artistic sector covered by very
short-term contracts (less than 3 months),
- supplemented, if necessary, by a maximum of
52 working days linked to other salaried
activities.

N.B.: the stamp rule is applicable to count the

number of working days to be achieved (but not for
technicians in the artistic sector!)
• Extension of intermittence protection

Once granted, this benefit may be extended each year under

the following conditions:

- For the artist: to prove

- a minimum of 3 artistic performances
- corresponding to a minimum of 3 working days
- over a 12-month reference period preceding the end of
the period
of the last protection granted.

- For the technician in the artistic sector: prove

- a minimum of 3 very short-term contracts
- corresponding to a minimum of 3 working days
- over a reference period of 12 months preceding the end
of the last protection granted.
• Additional conditions for intermittence
protection:
• be recognised as an artist or show
technician by the NEO, which will assess
the situation on the basis of the
contracts presented, the professional
training followed, etc..;
• make a request to your union or CAPAC
because the rule is not automatically
applied. The request can be made either
at the beginning of the period of
unemployment or during the period of
unemployment, but in any case, it is the
NEO which remains free to assess
whether the artist is entitled to the
benefit of the relaxed rule.
• On the basis of circulars issued in 2011, the Onem had
excluded a significant number of artists from the lumberjack
rule, considering that in order to maintain full
compensation, they had to prove three short-term contracts
over 12 months, exclusively in the entertainment sector.

• The Labour Court confirmed that it is necessary, and it is

sufficient, as provided for by the regulations, to
demonstrate an intermittent contract, regardless of the
service provider. This means, for example, taking into
account artistic services provided in hospitals or
associations.
• But be careful, the artist benefiting from
this protected status must nevertheless
still be available on the labour market and
continue to actively seek work. Otherwise,
the NEO may still suspend unemployment
benefits.
What is the impact of employee income from activities
on unemployment compensation?

• It is not possible to receive unemployment benefits for

the periods covered by an employment contract (or a
contract of employment). These periods must be
mentioned on the control chart.

• In addition, if the artist has received remuneration for

the service, he must also mention it on his control card
and complete a C3- Artist form.
Indeed, when artistic performance is carried out under
an employment contract with a remuneration for the
performance, there is no direct link between
remuneration and working time.
The non-compensable period following this
remuneration does not correspond to
- or the actual period of work (which has been
cumulated with benefits),
- nor to the period valued, which makes it possible to
take into account working days within the
framework of the various advantageous rules or the
professional past.
A period known as non-compensable is then set.
The number of non-compensable days is calculated
by reducing the amount of the benefit by the number
of days checked on the scorecard multiplied by 91.95,
divided by 91.95.

So be it:
Gross amount-(days reported X 91.95)]÷91.95 =
number of non-compensable days.

The final result of the calculation determines a paid

period that cannot be cumulated with unemployment
benefits. This period in the future may not exceed 156
days.
Examples of this
1) - 2-day employment contract
- fee: 275 euros.
- On the control chart: 2 working days.
Under the conversion rule, this stamp is equivalent
to a non-compensable calendar period that will be
determined as follows:

[275 – (2 x 91,95)] / 91,95 = 0,99

The non-compensable period is therefore 1 day.

2) - painting sold for a price of 2,400
euros.
- a day's work on the control card.

Under the conversion rule, this income is

equivalent to a non-compensable calendar
period that will be determined as follows:
[2.400 – (1 x 91,95)] /91,95 = 25,1

The non-compensable period is therefore

25 days.
Activities admitted during periods of
unemployment

In principle, a person may receive

unemployment benefit only if he or she is
without work and without pay due to
circumstances beyond his or her control.
This implies that the unemployed person
receiving benefits cannot in principle carry
out any other activity.

However, the NEO accepts that some

activities can be carried out, within certain
limits, without loss of unemployment
benefits:
• unpaid activity as part of artistic training
(refresher courses, retraining, internships,
etc.),

• artistic activity carried out as a hobby, as

long as there is no commercial aspect,

• the artist's presence at a public exhibition

of his artistic creations,
• artistic creative or performing activities, on an
ancillary basis, outside an employment contract or
status, generating income other than salaried
income (copyright, sales of works, etc.), declared
using the artist C1 form, and provided that they
do not generate a net taxable income exceeding
€4361.76
• a non-artistic ancillary activity, outside a contract
or statute,
• a voluntary activity, subject to the written
authorisation of the director of the unemployment
office and provided that it is not a help in the
professional activity of a trader or a commercial
company,
•an activity in a non-profit organisation, if
this activity is of minimal importance, that
it does not prevent the unemployed person
from being available on the labour market
and that he has made a prior declaration if
the activity is voluntary.

•The preparation of a self-employed

activity, under certain conditions, for a
maximum period of 6 months
 d. Registration with an insurance company

• The student is covered by his parents' health care and

compensation insurance until the age of 25.
• Beyond the age of 25, in order to be eligible for health
care and benefits insurance, the young person who
completes his or her studies is required to register with
an insurance company.
• This registration entitles him to do so:
• health care reimbursements (drugs, medical fees,
hospitalization,...);
• incapacity for work benefits.
• Registration can take place with the
mutual insurance company of his choice or
with a regional office of the Auxiliary
Sickness and Invalidity Insurance Fund, as
soon as possible after the young person
becomes a holder (i.e. as soon as he has
obtained his first job or as soon as his
professional integration internship ends).
e. Working as a self-
employed person
 The employee
performs his
duties within an
Emplo
yee
existing
structure and
under the
END OF STUDIES authority of an
CAREER CHOICE employer

 The self-
Independent employed
person creates
his own activity.
• Jobseekers who choose to work as self-
employed can keep their benefits
(unemployment or integration benefits) for
6 months

• In the meantime, the future self-employed

person may, in particular, carry out market
research, purchase or rent a building for
his professional needs, seek partners, set
up a company, hire staff, acquire
production assets or take the necessary
steps with regard to social security, VAT or
the commercial register.
• Conditions for entitlement to the
continuation of the allowance:

• be registered as an unemployed job

seeker,
• use this measure for the first time and
have never previously set up as an
independent company,
• be unemployed without benefits
(integration internship, or exclusion for
voluntary unemployment or exclusion for
long-term unemployment),
• be accompanied by a "cooperative
activities" (= a company with a social
purpose whose objective is to advise,
support, coach and coach candidate
entrepreneurs in the exercise of their
activities in preparation for a self-
employed activity as a main activity)
• send their application to the
unemployment office within 2 months
of the start of the preparation (form
C45E, available from the payment
agencies: trade unions or CAPAC).
• Remarks:

• the period preparatory to self-employment

is taken into account in calculating the
professional integration traineeship;
• days of self-employment, on the other
hand, are not taken into account for the
completion of the professional integration
traineeship;
• if the self-employed activity has not
started after 6 months and the future self-
employed person continues to prepare for
his activity, he loses the right to benefits.
Chapter
II
The social status of
the artist
 A. Social status -
concept
Diseas
Events that e
reduce or
eliminate Disability Replacement
income income

Social Unemplo
yment
risks
Diseas
Events e Allowances or
independent allowances
of income Education
of children
• A worker's social status refers to the
qualification under which he or she
practises his or her profession.
• In Belgium, there are 3 main categories of
company statutes:
• the self-employed person, who carries
on his activity without any link with an
employer;
• the employee, who carries out his
activity under the authority of an
employer, in the context of an
employment contract;
• the civil servant, an agent of the public
authorities, who most often practises his
profession under the links of a statute.
B. Employee - self-employed: differences -
interest of the distinction

• Major difference between an employee

and a
independent = the existence or not of
a subordinate relationship with an
employer.

This link is assessed in concreto: hours,

working methods, place of work, etc.
 Employ Self-
ed employed
worker worker

Employ
Company
ment contracts
contra
ct

Employe Cust
r omer
s
• It is difficult to determine whether a
relationship between two contracting
parties constitutes an employment
contract or a contract of enterprise
criteria for distinction determined by case
law (i.e. decisions of courts and tribunals)
and assessment of the subordination
relationship by the judge.
 Independent Employee
Occupational safety None. Protected by labour
and health laws (compensation
protection, working
hours, notice period,
etc.)

Nature of the A fee, or a profit, or a A guaranteed and in

compensation loss. principle fixed salary.

Scales of fees None, since prices are Fixed by collective

freely negotiated. agreements.

Social security He pays for his own Its social contributions

contributions social contributions (13.07% in all cases)
(between 12 and 16% are deducted at source
depending on income), by the employer, who
and in any case pays a adds 33% of the
flat-rate quarterly employer's contribution
contribution, even in the (see table below).
absence of income.
Social security Very small (less As wide as possible:
coverage family allowances, unemployment
poorer benefits, paid
reimbursement of holidays, etc.
drugs, especially than
employees, etc.), and
no unemployment
insurance.
The self-employed
may subscribe to
private insurance.
VAT Is subject to VAT, Is not subject to VAT.
must
so pay it and then
pass it on
on its prices.

Direct taxation Can deduct expenses Can also deduct from

(= payment of taxes) beyond the legal fixed Professional charges.
price. May make advance
Must make advance payments beyond what
has already been
tax payments.
withheld at the
source by the employer.
The self-employed person's work is free from
any constraint of subordination to an
employer, but neither his work nor his
remuneration is legally protected.

On the other hand, the self-employed person's

social security contributions are lower but the
coverage of insured risks is much lower; the
self-employed person is therefore not entitled
to unemployment benefits, for example.

For the employed worker, as we have seen,

most social security contributions and taxes
are directly related to
paid by the employer, which justifies the
difference between gross and net
remuneration.
Example: for a gross salary of 100 € per day for an
artist:
GROSS WAGE 100 €
ONSS worker expenses 13.07% x 108% of salary 14,11 €
raw
Net taxable salary Gross - NSSO worker 85,88 €
Withholding tax on 11.11% of the taxable 9,54 €
earned income amount
(unless a
higher rate)
NET WAGE Taxable - withholding 76,34 €
tax
NSSO employer 108% Gross x 38.44% 41,51 €
contributions Gross
Holiday pay Gross x 10.27% Gross x 10,27 €
10.27% Gross x 10.27%
Gross x 10.27% Gross x
10.27% Gross x 10.27%
The artist will receiveGross
76.34 € while his employer will
have
Targetto paydiscount
group" 122.66 €!Regionalized since - 29,12 €
artists ". 2014!
C. The status of the artist: a special status

1° History

The social status of artists is a concept that

encompasses the social protection from
which artists must and can benefit, as well
as anyone performing work.

Particularity of the artist's profession:

• multitude of occasional employers,
depending on the services ordered,
• often without an employment contract
comparable to that of "traditional"
employees.
In this respect, its status is similar to that
of self-employed workers.

However, in most cases, his work is not

carried out in total autonomy, but in
connection with an employer (working
hours, subordination)

Assimilation to an employee
• Before the 1967 laws protecting self-
employed workers and granting them
a retirement and survivor's pension,
an artist who did not have a formal
employment contract was deprived of
any
legal social protection if he did not
use optional insurance.
• In 1969, for the first time, the legislator took
into consideration the special status of the
artist: the social protection of employed
persons was extended to the entertainer
(assimilation to employees), provided that
he meets 3 criteria:
• be a performing artist
• hired to perform during performances
• for a fee

From the moment these criteria were met,

the artist was presumed to work as an
employee without any possibility of
reversing this presumption.
• But it is difficult, if not impossible, to apply this
legislation in practice for artists working without
an employment contract. Indeed, as we have seen,
for salaried workers, it is the employer who pays
the social contributions. However,

No employment However, the case

contract law of the Court of
Cassation has
No legally defined confirmed over the
employer years that only these
criteria should be
taken into
Payment of
contributions
consideration to
uncertain social determine the social
conditions status of the artist.
Problems and other
problems at
time of pension
From the end of the 1980s, directives from
the Ministry of Employment: no longer
accept to affiliate artists as self-employed,
pending regulatory measures to clarify the
situation.
Consequences:

on the one hand, artists who, before the 1980s,

were self-employed, had not paid social security
contributions for a sufficiently long period to be
entitled to a decent pension,

on the other hand, employed artists were not

always covered for all branches of social
security in cases where employers did not
declare the activities of the artists they hired.
And, given the Ministry's directives, artists could
no longer even join as self-employed to pay
social security contributions themselves!
The situation thus remained unclear and
in legal uncertainty for 16 years, despite
numerous parliamentary initiatives that
were never implemented due to a lack of
political agreement.

However, the Federal Government has

finally succeeded in drawing up a
coherent statute, which was included in
the programme law of 24 December
2002. At present, some aspects of its
implementation are still not definitively
decided by the Government.
2° The programme law of 24 December 2002

Scope of application

• The rules apply to all artists who work for a client

for remuneration, and more specifically to natural
persons who, without being bound by an
employment contract, provide artistic services
and/or produce artistic works against payment of
remuneration on behalf of a principal, natural or
legal person.
 services" = creation and/or
• "artistic
the performance or interpretation of
artistic works in the audiovisual and visual
arts, music, literature, entertainment,
theatre and choreography sectors.
Three general principles for determining
artistic performance:

(1) it is not the person but the activity

that determines whether a person can
be considered an artist.

Example: a painter who, in addition to

creating paintings, acts as a seller on
behalf of a third party in a gallery, will
only be subject to the law on the
status of the artist for his or her work
as a painter;
2° all services that are not artistic s.s. but which
are performed in an artistic ensemble do not
make the performer an artist (ex: technical and
organizational functions: camera, lighting, sound,
control room, etc.). For the service to be
considered artistic, it must have a creative and
original character;

(3) persons engaged in a purely craft activity are

not concerned by the status of the artist.

For the rest: administrative case law of the

Artists Commission.
Examples:

• The dummy: is not considered to be making

artistic services.
• Drawers and comic book authors: artists.
• A luthier cannot be considered an artist. This work
is a craft industry. Indeed, the functional criterion
takes precedence.
• The activity of illustrator can be considered as an
artistic service.
• Musician, actor, stage manager, set designer:
artistic activities; this is not the case for technical,
administrative or managerial functions.
• Giving courses in the artistic field (dance,
painting) is not considered an artistic activity.
• Spiritism is not considered an activity
artistic.
• If the work of a conductor is part of a
pedagogical training course (e.g. an
association aimed at providing musical
education to young people), the Commission
considers that the pedagogical aspect takes
precedence over the artistic and that the
conductor therefore does not provide artistic
performances.
• The activity of an architect does not
correspond to the legal definition of artistic
services.
Principle of the law: presumption of
assimilation to the employee

The artist can always choose for himself the

status - employee or self-employed - under
which he wants to work.

However, for reasons of ease, the law has

provided for a presumption mechanism, i.e.
the artist is automatically assimilated to an
employed worker unless he demonstrates
that he is self-employed.
Unlike the rule prevailing in ordinary
employment relationships, artists do not
have to demonstrate the existence of a
legal relationship of subordination to be
considered as employees; it is sufficient to
note that the artist provides artistic
performances and/or produces artistic
works for remuneration for the assimilation
to an employee to be applicable.

In this case, it is the person who pays the

artist who is considered to be his or her
employer.
• Conditions of assimilation

• provide artistic services or produce

artistic works on commission,

• work for a salary.

• Exceptions
Is not considered as an employee:
• the artist who provides artistic
services within the framework of the
association or company of which he is
manager or administrator,
• the amateur artist, unless the
remuneration ceiling for amateur
artists is exceeded,
• the artist who performs in the context
of performances in the family circle.
• Possibilities to rebut the presumption

When an artist can establish that there is no

material dependency between the artist
and the client in terms of income and
security of existence, the presumption is
reversed and the artist is independent for
social security.

In this case, like any self-employed person,

he must join a social insurance fund within
9 days of starting his self-employed activity,
join a mutual society and pay social
contributions.
The Artists Commission
• Established by Article 172 of the Programme
Law of 24 December 2002 and officially
constituted on 24 March 2004.
• Designed as an support structure and a
regulatory body for the status of artists.

• Chaired by a magistrate and composed of

- officials from NISSE and NSSO (4 members
and 2 secretaries).
- representatives of the NEO
- community representatives
- trade union representatives
- representatives of the artistic sector
• Four essential missions:

• inform artists of their rights and

obligations arising from their subjection
either to the social security scheme for
employed persons or to the social security
scheme for the self-employed;
• examine, at the request of an artist or on
its own initiative, whether artists affiliated
with a self-employed social insurance fund
are indeed self-employed problem of "false
self-employed", i.e. workers who provide
services under employees' conditions
(working hours, work organisation, etc.)
but who have the status of self-employed,
often pushed in this direction by their
"employer" sponsor who thus avoids
paying employer charges.
• issue a declaration of independent activity
to artists who request it.

• Issue an "artist visa" and an "artist card"

(since the reform of the programme law of
31 December 2013)
Assessment of the notion of "artistic services
"by the Artists Commission

Since January 1, 2014, the artistic nature of an artist's

performances or works must be demonstrated by means
of an "artist visa". This professional visa is issued by the
Artists Committee.
The commission will thus confirm, on a case-by-case
basis, whether the services provided are of such a nature
that the artist is entitled to status 1bis (assimilation to an
employed person).
To obtain an artist visa, the artist must attach to his
application a declaration on his honour in which he
claims to satisfy the conditions for special status 1bis. It
is of course considered to be effectively carrying out
these activities.
Pending the processing of his file, the
applicant is supposed to exercise his artistic
activities within the framework of Article
1bis.

This presumption is valid for a period of three

months, renewable for a single period of
three months. If his declaration on his honour
is refused, this presumption shall no longer
apply as from the date of the refusal.

When the artist visa is issued, it is valid for 5

years.
Where the artist's services are not provided
under socio-economic conditions similar to
those in which a worker finds himself in
relation to his employer (a subordinate
relationship), the commission may ask the
artist to issue a declaration of self-employed
activities.

As in the past, technicians are still excluded

from this system, unless they can
demonstrate that their services are of an
artistic nature. However, they may also be
covered by a traditional employment
contract.
In determining the artistic character of a
performance or work, account shall be taken
essentially of the sector of activity in which
the performance or work was created or
performed (i.e. audiovisual and visual arts,
music, literature, performance, theatre,
choreography, etc.).

In addition, the Artists Commission assesses,

on the basis of a methodology determined in
its internal regulations, whether the person
concerned provides services or produces
works of an artistic nature.
Contact details of the Artists
Commission: Artists Commission

FPS Social Security

Botanical Administrative Centre
Finance Tower
DG Social Policy
Boulevard du jardin Botanique, 50,
boîte 115
1000 Brussels
Email: artistes@minsoc.fed.be
Cumulation of statuses
Artists may be subject to both the
employee and self-employed schemes.

Examples:
• a violinist, employed mainly as a
salaried employee, who makes
violins as an independent;
• an actor, employed mainly as a
salaried employee, who directs as
an independent director;
• an independent painter as a main
title, who gives a few hours of
lessons as an employee.
Mistrust of social security, especially when
it is the same activity for the same
sponsor.

Example: prohibition to perform for the

same theatre company for a few hours as
an employee and for another period of
time as a self-employed person. In this
case: false self-employed worker.
The complementary self-employed
worker has, with regard to social
security, the same obligations as a main
self-employed worker:
• join a social insurance fund;
• join a mutual insurance company;
• pay social security contributions.

In addition, the social insurance fund

must be provided with proof of the other
activity (as an employee or civil
servant) carried out.
Contributions paid as a self-employed
person do not give rise to any additional
rights. The rights vest as a result of the
main activity carried out as an employee
or civil servant.
Small or reduced allowances scheme

For artists, especially amateurs, who perform artistic

performances on a purely occasional basis, the
(occasional) income = an expense rather than a real
remuneration.

Since 2004, the Government has therefore provided

for a system of "reduced allowances": limited
artistic services (maximum
€100 per service per day and maximum €2000 per
year, amounts for 2002(!)) can be paid without
administrative hassles and without social security
contributions or taxes.
But if the €100 limit is exceeded, all remuneration is
subject to social security contributions and tax
deductions. However, if the annual limit is exceeded,
only the difference is subject to tax.

The amounts provided for in the Act in 2002 are

indexed annually:

for 2018, the authorised remuneration amounts

to €126.71 per service and €2534.11 per year.
• The artist may use this scheme for a
maximum of 30 days per year

• Maximum 7 consecutive days for the

same employer.

• It is not permitted to combine on the

same day a reduced allowance and a
salary with the same employer, nor two
reduced allowances with the same
employer on the same day.
• Receipt of a reduced benefit results in the
loss of an unemployment benefit and is
not taken into account for the assessment
of unemployment or pension rights.
• Since January 1, 2016, the Artist Card is mandatory if
the artist wishes to make use of the small allowance
scheme.
• The Artist Card is issued for a period of 5 years to
the artist who requests it.
• In fact, the artist card has always been mandatory
to use the RPI. But as administrations never put it
into circulation, RPI was used without a card for
almost twelve years.
• Once the Artist Card is issued, the artist receives a
statement of benefits on which he or she must
declare all RPI compensation received. He must also
keep this document at the disposal of the
administration in the event of an inspection, or in
the event of a request for renewal of the Artist
Card.
Chapter
III
The tax status of the
artist
Like any worker, the artist is required to file a tax return
and pay taxes.
Two different situations arise depending on whether

the artist works as an employee or

self-employed.

At the end of the year, the salaried

artist receives a form 281.10 which
lists all his income received under
an employment contract. It is using
these forms that he completes his
tax return by entering the amounts
indicated on each form on the
corresponding lines of his tax
return.
The tax administration then compares the
amounts already collected through the
professional withholding taxes levied each
month and the amounts declared to
calculate what percentage of tax remains
to be paid by the taxpayer or, on the
contrary, what the tax authorities must
refund because they have collected too
much.
The independent artist receives a fee and
the sponsor will issue a 281.50 form
summarizing them. In this case, the
independent artist alone is responsible for
fulfilling his or her tax obligations, as well
as social obligations. He will therefore have
to collect all of his income received in order
to calculate it and report it on his return.
In addition, the independent artist may
collect royalties; in this case, two hypotheses
also arise:
 Copyr
ights

Perceived by Perceived by the

the artist, artist, composer,
composer, publisher TITLE
publisher A ACCESSORY
TITRE
PRINCIPAL

LICENCE operations or services

granted by the rendered to third parties
OCCASIONALLY
artist for the (publishing contracts,
purpose of royalties paid to authors)
exploiting his work

"Profits" in Income
Miscellaneous
the tax furniture
sense income

Taxation at a
variable rate
between 25 and Taxation at Taxation at
55% depending 15%. 33%.
on the income
rate
Chapter
IV

The
employment
contract
Basics of the employment contract

1° Definition of the employment contract

An employment contract is a contract by

which a person, the worker, undertakes,
for remuneration, to place his work at the
service of another person, the employer,
and to carry out this work under the
authority of this employer.
4 essential elements:
• the contract agreement of will between two
parties and in principle impossibility to
unilaterally modify the essential elements of the
contract, such as the nature of the work, the
working time and the place where the work is to
be performed;

• the work to be performed, (= the subject of the

contract). However, the work should not be
determined in the employment contract, but it is
preferable that the parties specify the function
to be performed;
• remuneration, which must be determined
(indication of a specific amount) or
determinable (piecework, performance,
hourly wage, commission remuneration,
etc.).

• authority: it is the relationship of

subordination, which differentiates the
employment contract from the contract of
enterprise, for example, where work is also
performed against payment but without
subordination. The bond of authority must
not be effectively exercised. It is simply
sufficient that the legal possibility to
exercise it exists.
This link is assessed by means of a series
of indicators (setting working hours to be
respected, obligation to follow certain
instructions in the way the work is carried
out, etc.)
However, subordination does not exclude
professional independence!

Example: a doctor may be employed under

an employment contract with a hospital,
but this does not prevent him from being
totally independent in his diagnosis and
the treatment of his patients.
2° Types of employment contracts -
Classification.
Emplo
Depending
yee
on the
type of work work
er
For an indefinite
period of time

Depending on For a job

the For a
clearly fixed
defined
duration period of time
Replacement

Interim

Full time
Depending on the
volume of
services Part-time work
If a conflict arises between an employer
and an employee over the nature of the
contract, the judge will assess the work
actually performed rather than the
qualification that the parties have given to
the contract.
N.B.: If the parties conclude successive
fixed-term contracts, without interruption
attributable to the worker, the law
considers that the parties have concluded a
contract of indefinite duration.
Exceptions:

- successive contracts of a maximum

duration of 2 years: in this case, the parties
may conclude a maximum of 4 successive
fixed-term contracts provided that the
minimum duration of each of them is not
less than 3 months and that the total
duration does not exceed 2 years;
- successive contracts of a maximum
duration of 3 years: with the authorisation
of the administration, successive contracts
may be concluded, without limit of
number, provided that none of these
contracts is less than 6 months and that
the total duration does not exceed 3 years.

-temporary employment contracts or

temporary work contracts, under the
conditions provided for by law
Trial period

• Objective: to enable the employer and the

worker to assess whether their
employment relationship corresponds to
their aspirations and needs.

• The worker and the employer no longer

have the possibility of providing for a
probationary period in an employment
contract concluded since 1 January 2014. If
they did so anyway, the test clause would
in any case be considered invalid.
Liability of the worker and obligations of the employer

(1) liability of the worker

In terms of liability, the worker may only be held liable for
damage caused during the performance of the employment
contract if he has committed
-fraud (intentional misconduct: theft, fraud, etc.),
-gross negligence (a fault so important that it is considered
inexcusable. Example: smoking in a room containing
flammable materials despite a warning sign), or
-a minor fault but of a usual rather than accidental nature.
In other cases, it is the employer who will be considered as
civilly liable.
(2) Employer's obligations

The obligations imposed on the employer

are most often the corollary of those
imposed on the worker:
• to work under the agreed conditions, at
the agreed time and place;
• ensure that the work is carried out under
suitable conditions, particularly in terms of
safety;
• pay remuneration at the agreed
conditions, time and place;
• give the worker the time necessary to
fulfil the duties of his religion, as well as
the civic obligations resulting from the
law;
• take care of the conservation of the work
instruments provided by the worker and
the personal effects that the worker must
store.
3° Equipollent act at break

If the employer unilaterally modifies one of the

essential elements of the contract, this behaviour is
considered as a termination of the employment
contract. An act aimed at unilaterally amending one of
the essential elements of the contract is therefore
qualified as an equipollent deed with a breach.

To constitute an equipollent act with a breach, the

modification must be unilateral, i.e. emanate from only
one of the parties. However, the agreement may be
tacit and may be deduced from the fact that no protest
has been made following the unilateral amendment of
the contract.
Similarly, the employment contract may not
contain a clause in which the employer
reserves the right to unilaterally change
the working conditions.

However, not all unilateral changes are

prohibited. Only those relating to essential
elements are prohibited, which is assessed
on a case-by-case basis. However, the case
law generally retains as essential elements
the function, remuneration and place of
work.
Suspension of the execution of the employment
contract

Certain events (annual holidays, illness) may temporarily

suspend the execution of the employment contract.

These causes are usually the same depending on whether

the worker is employed or a worker, but there are also some
causes of suspension specific to workers.

The grounds for suspending an employment contract may be

provided for by law (legal grounds), by the courts and
tribunals (jurisprudential grounds) or by the parties to the
contract themselves (conventional grounds).
Legal suspension
 Force majeure
 Lost hours
 Small unemployment
 Compelling reasons
 Annual holidays
 Illness/accident
 Maternity

Suspension of case law

• Strike
• Lock-out

Conventional suspension
• Unpaid leave of absence
Termination of the employment
contract
1° General methods of termination of
the employment contract
• Agreement of the parties to terminate the
contract and set the conditions for such
termination.
• Resolutive condition: future and uncertain
event whose occurrence results in the
termination of contractual relations.
However, this condition must be stipulated
in the contract and cannot depend on the
will of only one of the parties. In addition,
certain events cannot lead to the
termination of the contract (marriage,
maternity, etc.)
• Death of one of the parties. However, the death of the
employer terminates the contract only if it results in the
termination of the activity for which the worker was hired or
if the contract was concluded with a view to personal
collaboration.

• Force majeure: it becomes the cause of termination of the

employment contract if it permanently prevents the worker
from performing the agreed work.

• Judicial resolution: a party may invoke before the judge a

breach by the other party and ask the judge to find that this
breach is sufficient to terminate the employment contract.
• Expiry of the term or completion of the
agreed work: this is the normal way of
terminating employment contracts
concluded for a fixed period or for a
clearly defined work.
2° Termination of the contract by the will of
one of the parties: dismissal or resignation
Either party may terminate its employment contract with
the other at any time, subject to certain conditions:
- either the obligation to give or cause to be given notice
-or the obligation to pay a compensatory indemnity in lieu
of notice.

- Termination of the permanent contract

notice given either by the worker or by the employer
Variable period
- depending on whether the initiative comes from one or
the other (many
longer in the event of dismissal than in the event of
resignation).
- depending on whether the worker is an employee
or a worker,
- according to his seniority and remuneration.
- Breach of a fixed-term contract or a contract
for a clearly defined job

Principle: end of the contract at the end of the

agreed term or at the end of the agreed work.

It is not possible to terminate these contracts early

with notice

Amendment of the law since 1 January 2014,

following the abolition of the trial period:
derogations now exist from this principle
 Exceptions: possibility of unilaterally (i.e. by the
sole will of the worker or employer) breaking up a

C.D.D. or an employment contract concluded for a clearly defined work

• is only valid for contracts concluded on or after 1 January 2014.

Contracts concluded before that date may include a test clause.
• is only valid for the first half of the agreed duration of the
contract, with a maximum of 6 months.
Example :
- C.D.D. concluded for two months possibility of unilateral
termination
during the first month.
- C.D.D. concluded for two years possibility of unilateral termination
during the 1st year in principle. BUT application of the ceiling the
possibility
to unilaterally break up is only valid for the first 6 months.
• If the worker or employer wishes to make use
of the possibility of unilateral termination, he
must give notice. The notice periods to be
respected are those laid down by the
provisions concerning open-ended contracts.
The notice period begins on the Monday
following its notification.
If the party who fails to comply with this
notice period, it must pay compensation to
the other party equivalent to the duration of
the notice period.
 Termination methods common to all contracts

• The deed equals a breach: it is the judge who assesses the

willingness to breach the contract. If the act is not considered
by the judge as an equipollent deed to breach, the party who
invoked it will be considered as the author of the breach of the
contract.

• Leave (dismissal or resignation) for serious reasons.

The serious reason is any misconduct that immediately and
definitively makes it impossible for the two parties to
cooperate professionally. The serious reason must be assessed
by the judge.
If it is recognised, the party who invoked it may terminate the
contract without notice or compensation.
3° Protection against dismissal

Some workers are protected against dismissal:

• the trade union delegate, who cannot be dismissed for

reasons relating to the exercise of his mandate;

• the pregnant woman, who may not be dismissed, except for

reasons unrelated to her pregnancy, from the time when the
employer is informed of the pregnancy until the end of a
period of one month starting at the end of the postnatal
leave;
• the worker with a political mandate, who
can only be dismissed for reasons
unrelated to the exercise of the mandate;

• a worker who has lodged a substantiated

complaint of violence or psychological or
sexual harassment at work or who has
given evidence in such proceedings may
not be dismissed for reasons relating to
that complaint or evidence.
Chapter
V

Artists in association
Natural persons No one
moral

Heritage
 S. A.

Commercial
S.P.R.L.
companies
Legal
entities S. C.

People
moral to be non-
commercial A.S.B. L.
The ASBL, advantages and disadvantages
• General advantage: distinct patrimony
conferred by the legal person on its
founders,
• Extremely simple incorporation
procedures: the non-profit association will
start to exist as soon as its articles of
association have been filed with the clerk
of the Commercial Court.

The statutes of the NPO are in a way its

"identity card", containing all the essential
elements that govern its existence. These
articles do not even need to be validated
by a notary, a private document is
sufficient.
In addition, the association in formation, i.e. the
one whose founders have already decided to
create it but whose statutes have not yet been
filed, may nevertheless make commitments in its
name, subject to two conditions:

- that the NPO acquires legal personality within

two years of the birth of the commitment, and
- that it ratifies this commitment within six months
of acquiring legal personality.

If these conditions are not respected, those who

have made the commitments on behalf of the
ASBL in formation will be jointly and severally
liable.
 Important

Limitation on the corporate purpose of the

ASBL: the non-profit association may not
have the purpose of conferring enrichment
on its members.
This does not of course not that she
prevent
pays staff or its activities are profitable, but,
unlike a commercial company, the NPO
cannot exist for the purpose of conferring
enrichment, it must pursue a financially
disinterested purpose.
Procedures for setting up an NPO

• Drafting of the statutes

- basic principles of the ASBL
- must be recorded in writing in at least two copies,
drawn up either under private signature, in the
presence of the founders, or by authentic
instrument before a notary.
-information that must be included in the articles of
association:

- the name of the non-profit organisation:

freely chosen by the founders, provided that it is
not identical to a name already in use. (cf. ASBL
database ,www.moniteur.be)
The statutes and official documents must always
contain, with the chosen name, the mention "asbl"
or "non-profit association";
- the registered office: the precise
address (mandatory in
Belgium) and the corresponding judicial
district must be included in the statutes. a
change in the registered office of the non-
profit association can only be made by
amending the articles of association, filed
with the clerk of the Commercial Court;
-the purpose of the NPO: it must be
precisely determined, but it cannot be
confused with the activities carried out by
the association. Thus, for example, an NPO
may have as its aim the promotion of
contemporary Belgian composers and have
as its activity the organisation of concerts
related to this aim.
 - indications relating to the members of the
NPO, i. e:
• the identification of the founders (surname, first
names and domicile),
• the conditions placed on the entry and exit of
members. In any case, the NPO must have at least
3 members. It should be noted that the law
distinguishes between effective members, i.e. those
on whom rights and obligations are conferred, and
who have voting rights within the organs of the
non-profit association, and adherent members,
whose rights must be determined by the statutes;

- the powers and method of convening the

General Assembly, and the manner in which its
resolutions are brought to the attention of
members and third parties.
 The NPO is composed of a General Assembly, composed of all the
full members and a Board of Directors, composed of at least three
people and a number lower than the number of members
constituting the General Assembly.

In particular, the General Assembly is competent to:

- the amendment of the Articles of Association,
- the appointment and dismissal of directors,
- the approval of budgets and accounts,
- the dissolution of the association,
- the exclusion of a member,
- all acts where required by the Articles of Association.

The General Assembly is convened by the Board of Directors or

when one-fifth of the members so request. The notice period is
a minimum of 8 days.
The Board of Directors, for its part, is
competent to
• the management and representation of the association,
•for all matters that the law does not reserve for the
General Assembly.

The Articles of Association may delegate the day-to-day

management to one or more persons, directors (referred
to as "Managing Director") or not. The delegate for daily
management will be competent for acts of
administration that do not go beyond the daily life of the
association or those that, urgent or not very important,
do not require the intervention of the Board of Directors.
-the procedures for appointing and revoking the
powers of directors;
-contributions or payments to be made by
members: the maximum amount must appear in the
articles of association, in order to inform third parties
wishing to join the non-profit association;
- the use of the assets in the event of
dissolution;
-the duration of the NPO, if it is set up from the
outset for a limited period.

If the articles of association do not contain the name,

address and judicial district of the association's
registered office, as well as the precise designation of
the purpose(s) for which it is constituted, the non-
profit association shall be declared void. In addition,
the non-profit association may be dissolved in court if
its articles of association do not contain the
information required by law.
• Deposit of the statutes and the register of members
and publication in the Belgian Official Gazette.

Registry of the Commercial Court of the place where

the non-profit association has its registered office.
Attach to the articles of association the acts relating to
the appointment of directors, a copy of the register of
members (which must be kept up to date by the Board
of Directors) and, where applicable, the acts relating to
the appointment of persons delegated to management,
persons authorised to represent the non-profit
organisation and auditors.
The articles of association and the list of directors must
be published in the annexes to the Moniteur belge. The
request for publication must be made using the form
available from the Registry or on the website of the FPS
Justice. It is the registry office that transmits the
publication request.
• Remark: Reform of the law of NPOs by the laws of 11
August 2017 and 15 April 2018

- The judicial reorganisation procedure and the

bankruptcy procedure are extended to associations
facing financial difficulties (therefore also to non-profit
organisations)
- extended directors' liability
- Disputes concerning NPIs are no longer the
responsibility of the Court of First Instance, but of the
Commercial Court (renamed the Business Court)