Before answering these questions, it is important to make a clear distinction between an independent professional artist and an intermittent entertainment worker.

An intermittent entertainment worker (intermittent du spectacle) is an artist or stage technician working intermittently for the performing art sector. He alternates periods of employment with periods of inactivity given the project-based and time-limited nature of most work in this sector (theatre, cinema, etc.).

The State grants the status of the independent artist (artiste indépendant) to artists whose professional work focuses on creating cultural goods or artistic performances.

Intermittent entertainment worker: benefits during a period of inactivity

If you are an intermittent worker, you may receive benefits during your period of inactivity provided that you meet the following conditions:

-       you can prove that you have worked at least 80 days over the 365 calendar days before the application;

-       you have earned income at least equal to 4 times the monthly social minimum wage for unskilled workers – EUR 10,833.4 gross as of 1 January 2022 - during the year before the application;

-       you have been registered with a pension insurance scheme for the activity mentioned above;

-       you have been registered with the social security services in Luxembourg for at least six months continuously before the date of application;

-       you can prove your involvement in the Luxembourg artistic and cultural scene.

Before applying for benefits during an out-of-work period, you must own a logbook for intermittent workers in the entertainment industry. That book aims to record the days you worked. You must apply with the Ministry of Culture to obtain it.

Once the logbook is obtained, you can submit your application for benefits to the Ministry of Culture. If your application for benefits is accepted, you are entitled to a daily payment corresponding to the per-day amount of the social minimum wage for skilled workers – around EUR 125 gross – and 121 daily benefit payments at most over 365 days from the submission of the application. Pay attention that you have to renew your application for benefits after one year. The renewal is not automatic.

Independent professional artist: social assistance benefits

As a self-employed artist, you are entitled to a social assistance benefit if your monthly resources are inferior to the monthly social minimum wage for skilled workers. The social assistance benefit aims to make up the difference between your income and the social minimum wage for skilled workers (EUR 2,708.35 gross as of 1 January 2022). Your monthly resources are determined by considering your gross income, professional or not.

To be granted social assistance, you must meet the same conditions as the intermittent entertainment workers. The only major difference is that you have been registered with a pension insurance scheme as an independent intellectual worker for at least three years immediately preceding the request.

Entitlement to social assistance benefits is valid for 24 months. Upon expiration, you have to renew it by sending a written request to the Minister of Culture.

What about tax provisions?

You are exempt from income tax if Luxembourg or foreign public bodies award you artistic and academic prizes. The tax administration considers that they are not derived from economic service delivery.

If you are an intermittent entertainment worker working on a self-employed basis, you are subject to the same tax provisions as an independent artist. You may deduct, as operating expenditure, a minimum flat rate of 25% of the income generated by your activity, but that deduction may not exceed EUR 12,500 per year. If the profit from your activity exceeds the average profit from the year in question and the previous three full years, it is considered an extraordinary income and subject to tax but at a favourable rate (up to 24%).  

If you want more information or are looking for a job in the artistic sector, you can consult the portal (only in French). 

Are you an expat or a newcomer? Visit our .

You can download the application for the logbook (in French) or (in German).

You can download the application for benefits (only in French).