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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
 For lyric artists, actors, musicians, conductors, and singers, revenues resulting from services provided with the artist's personal participation are taxed as "salary income". On the opposite, revenues resulting from the diffusion of recordings are taxed for income tax purposes according to "professional profits" rules.
Painters and sculptors' revenues are also taxed as "professional profits".
Writers and composers' revenues are also taxed as "professional profits" but they can make an election for a special regime applicable to authors. This regime allows them to declare their revenues as "salary income", should their revenues be declared entirely by a third party. The option should be exercised when filing the professional profits tax return and is valid three years (the year of the option and the two following years).
The advantages of such an option is that the revenue is taxed after a first deduction of professional expenses and then a standard deduction of 20%. Moreover, the election exempts from filing the professional profits tax return. Only the income tax return is required.
In the case where the election has been made and the taxation is assessed according to the salary income rules, it does not result in changing the nature of the revenues which remains professional profits. Therefore, in case of a tax audit, the artists, even if they are taxed according to the "salary income" rules for income tax purposes, will benefit from the guarantees provided for professional profits e.g. they will be able to seize the district commission (check "Tax audit").
Tax credit for movie industry
Tax credit in favour of phonographic recordings
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