Amateur Arts Compensation or AKV
Still a somewhat misleading name, as in addition to amateur artists, professional artists can also be compensated through the AKV.
What is it and who is it for?
The AKV, or Amateur Arts Compensation, 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 AKV might be the ideal payment method.
An AKV 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 an AKV. Foreign organisations cannot.
Only artists (natural persons, not non-profit organisations) can receive an AKVÂ 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 (only in Dutch).
PLEASE NOTE: Teaching dance classes or leading a workshop is NOT artistic work. So one cannot use a AKV to pay for it!
Payment, limits and maximums
The AKV 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 or material costs) have to be included in the amount of the AKV.
What’s new is that a distinction is made in the maxima between the daily allowance and travel expenses.
The maximum amounts for AKVs in 2025:
- a maximum of €80,18 per client,
- up to €22,91 per day for travel expenses (proof needed)
- no more than 7 days in a row ,
- no more than 30 days a year,
- the artist cannot earn more than € 3.092,70 per year using the AKV 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.
Combining with Other Remunerations and Statutes?
As with most forms of remuneration, you cannot use or alternate between different statutes for the same assignment with the same client.
Cumulating Statutes within One Organization
Artistic Performances with AKV Cannot Be Combined:
– With an employer where you are already employed.
– With Article 17- or associationwork in the socio-cultural and sports sector for the same client, in the same calendar year, and for the entire year.
Artistic Performances with AKV Can Be Combined:
– With student work.
– With occasional work in the hospitality industry, agriculture, and horticulture.
– With volunteer work.
– With unemployment benefits. However, you must report these days on your control card as you are not available for the job market.
Sometimes Yes, Sometimes No – Inform Yourself Well in Advance!
Under certain conditions, and with specific requirements and/or prior approval, combinations with benefits such as parental leave, disability, social assistance, pension, and career break may sometimes be possible and sometimes not. Inform yourself well in advance with the relevant authorities to avoid unpleasant surprises!
Paperwork and obligations
AS AN ARTIST
You don’t need to possess an artist card or submit an application dossier to be able to use the AKV. However, you must register on the online platform “Working in the arts.” Here, you can also see an overview of the performances you have already done.
AS A COMMISSIONER
Commissioners also register on “Working in the arts.”
It is the responsibility of the commissioner to enter the performance in advance via the AKV.
Commissioners who pay more than €572,71 annually through AKV must pay a solidarity contribution of 5% to the RSZ.
In addition, commissioners who pay more than 100 AKV compensations per calendar year must annually submit a report with information about external clients and the share of amateur arts compensations compared to the total turnover.
Insurance
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 via an AKV.
The insurance you can get from Danspunt also covers people who work via an AKV.
Taxes and social security
As long as you comply with the maximums, no social security contributions need to be paid on AKVs. 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 an AKV. Because this income is tax-free, there is no tax slip either and you do not need to include the AKVs 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.
More info?
Or contact Danspunt .