As an artist, you can receive support from the government or from private individuals in many different ways, such as through grants, prize awards or commercial contracts.
How the support you receive is treated for tax purposes depends on whether the money is classed as income from employment or not. Here you can find out whether this is the case for you.
How is your art supported?
The support is provided for work you do in the future. The money allows you to concentrate on creation without having to do an additional job to earn a living. The support may take the form of a scholarship, project grant or workshop stay.
The support is provided based on what you have done in the past. You receive recognition or a prize for works you have already made or achievements you have already accomplished. For example, in the form of prize money or tributes.
You receive money to carry out an assignment or for taking part in a competition. For example, you may receive a composition assignment, perform at commercial events or be invited to take part in an architecture competition.
The support is classed as a gift.
You have to declare the funds (prizes and similar awards) in your tax declaration as a gift. Depending on the canton, donations can be subject to gift tax or tax-free.
Does your income cover your basic needs*?
The support is classed as taxable income.
You have to declare the money in your tax declaration as income, but can claim deductions (a flat rate of 20% or based on real expenses).
Yes, my total income (support for my work and any additional income / wages) is higher than my basic needs.
No, my total income (support for my work and any additional income / wages) is lower than my basic needs.
The support is classed as taxable income.
You must declare the money as income in your tax declaration, but can claim deductions (a fixed rate of 20% or based on real expenses).
The support is classed as a tax-free support benefit. You don’t have to declare the money in your tax declaration. For ask the tax authorities what the threshold is just to be on the safe side.
* Basic needs or minimum needed to cover living costs (indicative figure, please contact the relevant tax authorities for confirmation):
Unmarried: approx. CHF 20,000 / year. Taxable income under CHF 13,000 and taxable assets under CHF 46,000.
Married: approx. CHF 30,000 / year. Taxable income under CHF 19,000 and taxable assets under CHF 92,000.
Questions populaires
Mes concerts sont morts du coronavirus – que faire?
En tant qu’artiste à temps partiel, ai-je besoin d’une prévoyance complète?
Je commence à avoir des difficultés avec mes impôts. Qui peut m'aider?
As an artist, you can receive support from the government or from private individuals in many different ways, such as through grants, prize awards or commercial contracts.
How the support you receive is treated for tax purposes depends on whether the money is classed as income from employment or not. Here you can find out whether this is the case for you.
How is your art supported?
The support is provided for work you do in the future. The money allows you to concentrate on creation without having to do an additional job to earn a living. The support may take the form of a scholarship, project grant or workshop stay.
The support is classed as a gift.
You have to declare the funds (prizes and similar awards) in your tax declaration as a gift. Depending on the canton, donations can be subject to gift tax or tax-free.
The support is provided based on what you have done in the past. You receive recognition or a prize for works you have already made or achievements you have already accomplished. For example, in the form of prize money or tributes.
Does your income cover your basic needs*?
Yes, my total income (support for my work and any additional income / wages) is higher than my basic needs.
The support is classed as taxable income.
You must declare the money as income in your tax declaration, but can claim deductions (a fixed rate of 20% or based on real expenses).
No, my total income (support for my work and any additional income / wages) is lower than my basic needs.
The support is classed as a tax-free support benefit. You don’t have to declare the money in your tax declaration. For ask the tax authorities what the threshold is just to be on the safe side.
You receive money to carry out an assignment or for taking part in a competition. For example, you may receive a composition assignment, perform at commercial events or be invited to take part in an architecture competition.
The support is classed as taxable income.
You have to declare the money in your tax declaration as income, but can claim deductions (a flat rate of 20% or based on real expenses).
* Grundbedarf oder minimaler Lebensbedarf (Richtwert, zur Sicherheit beim zuständigen Steueramt abklären):
Unverheiratete: ca. CHF 20’000,–/Jahr. Steuerbares Einkommen unter CHF 13’000.– und steuerbares Vermögen unter CHF 46’000.–.
Verheiratete: ca. CHF 30’000.–/Jahr. Steuerbares Einkommen unter CHF 19’000.– und steuerbares Vermögen unter CHF 92’000.–.