25.07.2014

EENC Report - Artists’ mobility and Administrative Practices related to Social Security and Taxation in the European Union (EU)

In September 2013, following a request of the European Commission (Directorate-General Education and Culture), the European Expert Network on Culture (EENC) commissioned the cultural mobility information network, On the Move, to undertake an analytical report on the issue of intra-EU artists’ mobility and related administrative practices with regard to social security and taxation.

The report has been prepared as background material to the thematic seminar on artists’ mobility & social security/taxation organised by the European Commission (19 & 20 June 2014, Brussels) under the Council Work Plan for Culture, Priority Area C “Skills & Mobility” (2011-2014) with the aim to facilitate exchange of information and of good practices as regards artists’ mobility. Indeed, the objectives to attain, in terms of policy measures, would be to possibly minimize those obstacles which artists face in terms of their mobility and which have serious consequences for the development of their professional career but also to foster larger EU policy objectives, including the promotion of cultural diversity.

The report maps the obstacles, in the fields of social security and taxation, which artists and cultural professionals face when they are mobile or seek to be mobile in the EU. It also introduces a typology of identified obstacles, includes an analysis of the impact of recent legislative and regulatory developments and presents a set of good administrative practices.

Resources (documents, info-points etc.) are listed pages 59-65.

The report was prepared by M. Demartin, M. Le Sourd and E. Di Federico (On The Move), with the collaboration of A. Debaere and T. Perez (PEARLE*).

Download the report online.