European artist hired in France for a show and for instructional/training purposes
Monday, 04 July 2005
“We would like to hire a Spanish artist for our festival. For the show itself, no problem, there are answers to most of the cases on your site. However, over the same period we would also like to engage him to lead dance workshops for European amateurs and professionals. What type of contract do we need to draw up and what contributions and taxes are we liable for?”
In principle, this should be an employment contract.
The rules set out in fact sheet “Foreign artist hired by a company based in France" on European nationals also apply.
On the other hand, vacation pay (performing arts) is not due for instructional or training work; you should pay this (10% of the gross pay) directly to the person.
There is a deduction at source on salaries paid to this person, who is not domiciled in France for tax purposes.
The scale for this deduction, which applies to the net taxable amount, includes three bands, respectively 0%, 15% and 25%; the limits of these bands are revised annually. (See Entertainment technician Deduction at source on salaries )
Nb > Salaries for artistic or sports services or services used in France are subject to another deduction at source system (See Deduction at source on artistic services ).
