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Starting from January 1, 2024, the KVR will be replaced by its successor, AKV. Find out what we already know about it!

Between July 1, 2023, and December 31, 2023, there will be a transition phase. Scroll down to see these measures!

What is it and who is it for?

The KVR, or small fees scheme for artists, is a way to pay artists a limited amount for artistic work.

Are you planning to give a dance performance and do you want to be paid without too much paperwork? Are you inviting a musician to play and do you want a simple way of paying them? The KVR might be the ideal payment method.

A KVR can be paid out by all Belgian persons and organisations. As well as non-profit organisations and de facto associations, individuals, self-employed people and companies can pay an artist with a KVR. Foreign organisations cannot.

Only artists (natural persons, not non-profit organisations) can receive a KVR for artistic work or the production of artistic work. This means the creation, performance or interpretation of artistic work, for example in the form of a choreography, theatre play, music etc.

Choreographers, dancers, actors, some DJ’s and musicians are considered to be artists. Graphic designers and  lighting technicians are not. The Artists’ Commission determines whether or not a certain type of work is artistic. You can see what is considered to be artistic work in this overview.

PLEASE NOTE: Teaching dance classes or leading a workshop is NOT artistic work. So one cannot use a KVR to pay for it!

Minors can also use the KVR system. Foreign artists can use it under certain conditions.

The KVR should not be confused with the artist’s status.

Payment, limits and maximums

The KVR is an all-in reimbursement of expenses that cannot be combined with another reimbursement of expenses. That means that any expenses you incur (e.g. travel expenses) have to be included in the amount of the KVR.

The maximum amounts for KVRs in 2023:

  • maximum of € 147,67 per day and per organiser,
  • no more than 7 days in a row for the same organiser,
  • the artist cannot use a KVR for more than 30 days a year,
  • the artist cannot earn more than € 2.953,37 per year under the KVR system.

These amounts are adjusted annually. Keep an eye on Danspunt’s information channels – we will be sure to let you know when the amounts change.

Paperwork and obligations

If you want to be paid as an artist with a KVR, you need an artist’s card (kunstenaarskaart). You can request one from the Artists’ Commission through the online platform artist@work. Keep in mind the application process can take several weeks or even months.

We recommend organizers always to ask the artist for a copy of their artist’s card before paying the artist with KVR.

The artist needs to keep careful track of what work they have done with a KVR each year. This is possible in the application artist@work.

If you prefer not to work digitally, you can keep a paper with overview of:

  • the nature of the work
  • the date of the work
  • the length of time you worked for the same organiser
  • the amount received in payment
  • the name of the organiser you worked for, or their company registration number
  • the signature of the organiser you worked for

In the event of an inspection, the artist needs to be able to present the card and the list.

To be paid, you need to issue a ‘declaration of honour’ in duplicate. This is documentation for the artist and a bookkeeping record for the organiser. Make sure you do not exceed the maximums and that the work you fill in on the KVR document is effectively artistic work.


Unlike with volunteers, the organiser paying the artist does not have any obligation to provide insurance. However, Danspunt most strongly recommends that both the artists and those they work for have civil liabilty insurance (or ‘family insurance’) and physical accident insurance that also covers the work done under a KVR.

The insurance you can get from Danspunt also covers people who work under a KVR.

Combinations with other payments and statuses?

You are not allowed to combine or alternate the KVR with different forms of payment for the same task done for the same organiser (e.g. a volunteer’s allowance or a contract through an employment agency). In other words, you cannot use the KVR system to work until the annual maximum is reached and then switch to another system.

You are allowed to use the KVR system for your artistic work and a volunteer’s allowance for non-artistic work, but not on the same day.

However, you can do one assignment under a temporary contract or on a self-employed basis and work for other organisers with a KVR.

If you receive unemployment benefits, you have to cross off the days that you have worked under a KVR on your benefit card.

Taxes and social security

As long as you comply with the maximums, no social security contributions need to be paid on KVRs. That also means that the artist does not accrue any social security rights (to a pension, unemployment benefits etc.).

You do not pay any taxes on a KVR. Because this income is tax-free, there is no tax slip either and you do not need to include the KVRs in your tax return.

Note, however, that if you exceed the maximum amounts in the regulations, both the artist and the organisation are at risk of fines and retrospective demands for social security contributions.


Transitional measures?

  • Since July 1, 2023, you can no longer apply for an artist card. If you still want to work with KVR this autumn, but you don’t have a card or visa, you can send an email to You must be able to prove that you have agreed with the client to work through KVR and that it was no longer possible to apply for a card. Subsequently, you will receive a form to fill out and additional information so that you can still work through KVR.
  • Artist cards that expire between April 15, 2023, and December 31, 2023, will be automatically extended until December 31, 2023. You can use these cards until the end of this year. From January 1, 2024, you will need to register on the new online platform called ‘Working in the Arts’ to use the AKV.
  • Artist cards that are still valid on January 1, 2024, will be automatically registered in the new online platform. In that case, you can automatically use the new AKV from January 2024 onwards.

Find out what else we know about AKV!

More info?

You can also find the conditions and transitional measures at

Check the current regulations at the frequently asked questions about the KVR from the experts at Cultuurloket.

Or contact Danspunt .

Do you need more information or advice?

Read up on the rules in the frequently-asked questions about the KVR by the experts at Cultuurloket.

Or contact Danspunt.

What’s hot in the world of dance? Read all about it in DANST, our quarterly magazine (only available in Dutch).


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