The promotion of a special tax status for artists is a prerequisite for the development of cultural life. Differences between countries with regard to taxation of artists’ incomes and the application of value-added tax (VAT) are frequent.

View examples of tax systems in a number of Member States:

Algeria - Australia - Azerbaijan - Bangladesh - Belgium - Brazil - Bulgaria - Burkina Faso - Canada - Chile - China - Colombia - Costa Rica - Croatia - Cuba - Denmark - Egypt - Finland - France - Germany - Latvia - Lebanon - Lithuania - Luxembourg - Malawi - Morocco - Mexico - Monaco - Montenegro - Nepal - Norway - Pakistan - Philippines - Portugal - Republic of Korea - Romania - Russian Federation - Serbia - Slovakia - Slovenia - Spain - South Africa - Switzerland - Syrian Arab Republic - Tanzania - Thailand - Trinidad and Tobago - Tunisia - Ukraine - United States of America