Frédéric Mitterrand, Minister of Culture and Communication, welcomes the extension to all authors of works of the spirit of a tax system favourable to creation.

Until now, this regime was reserved for writers and composers only. The Minister of Culture and Communication, who promoted this extension, welcomes this significant tax advance for many creators.
By opening up to all authors the possibility of taxing the sums collected in income tax in accordance with the rules on wages and salaries and thus of benefiting from the flat rate deduction of 10% for professional expenses, the law puts an end to situations that are highly discriminatory for certain categories of authors who were previously excluded from this special regime and whose copyright income was exclusively in the non-commercial category.
The situation of book illustrators, who, unlike writers, were not concerned by the provisions of Article 93-1 quater of the General Tax Code, illustrated the incomprehensibility of these inequalities. Thus the screenwriter and cartoonist of a comic book were not treated fairly from the point of view of tax law, which was difficult to accept since these creators are both involved in the production of the same work, without it being possible to make the work of one prevail over the work of the other, and that they are therefore considered as co-authors by the code of intellectual property.
By aligning the tax law with the regime of literary and artistic property, the 2011 Amending Finance Act corrected this imbalance.