VAT Reform and Impact on the Art Sector

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The upcoming changes to European VAT legislation, including the abolition of the margin scheme from January 1, 2025, are expected to have a significant impact on artists and galleries in Belgium. In response to these developments, BUP has made the reduction of the VAT rate on the sale of artworks a top priority.

Efforts are currently underway to engage with relevant authorities and political representatives to seek greater clarity and advocate for urgent action.

A proposed VAT rate of 6% is considered essential to safeguard the competitiveness of the Belgian art market, in line with neighboring countries such as France and Germany. A lower VAT rate would also contribute to greater accessibility for a wider public and reinforce the cultural vibrancy of the sector.

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We want to assure you that, for the time being, the current VAT regulations for galleries remain unchanged. This means that you can continue to apply your standard VAT regime as usual. No changes will be implemented until further notice.

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The BUP (the professional association of contemporary art galleries in Belgium), in collaboration with ROCAD (the Royal Chamber of Art Dealers), BRAFA, the Chambre des Experts, and all stakeholders in the art market, advocates for a 6% VAT rate on art sales.

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Belgium is the 11th largest art market in the world. Let’s protect this position so that artists and galleries can continue their work — promoting, exploring, and sharing Belgian culture both at home and abroad.​

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