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Brotlose Kunst is a project that shows some series of
photographs taken with the aim of turning my personal
expenses (food) into the professional expenses needed to
avoid paying the annual income tax in 2016 as an act of
survival and protest, being able to continue developing
my professional activity as a freelancer.

Brotlose Kunst (from German):
Art without bread = unprofitable art

This term is used in German in order to refer to dead-end
jobs or jobs that are less lucrative.

Income tax 2016. proof

16907 € Gross

10800 € Net

2282 € Gross

8652 € Net

8518 € Net

Gross income received in 2016 for my professional activity.

Net income after the gross expenses: insurance (medical, pension…) and professional expenses (tools, materials, renting…)

Professional expenses created within Brotlose Kunst not to contribute tax income in 2016.

Annual net income needed by a freelance in Germany not to be obliged to contribute tax income.

Net income I earned in 2016 after having finished Brotlose Kunst.
In 2016, living in Germany, I earned €16,907 gross (€10,800 net) after working more than 40 hours a week, just as many other artists. Most of these hours were not remunerated, such as the ones spent to carry out this and other projects, or the exhibitions preparation.
Since I am working as a freelance, I do not have the right to unemployment benefits, benefits for temporary incapacity (sick leave) or paid holidays. The job insecurity is extended and normalized within the artistic context. Those of us who are able to, we must consider ourselves lucky of being capable of developing our professional activity in these conditions.

On top, if a self-employed person (Kleinunternehmer) has a net income higher than 8,652 euro in his/her annual return tax, he/she will have to pay income taxes starting from 14% due to the difference (Einkommensteuer).

Taking into account this scarcity and as an act of protest, I chose not to contribute tax income in 2016 but respecting the law.
In order to achieve my goal, I documented with pictures my expenses in food up to the amount of 2,282 euro. Since these are part of an art project (Brotlose Kunst), my personal expenses became expenses related to my professional activity. Thanks to these expenses I managed to lower my net income below the threshold allowed by the German tax office not to be obliged to contribute tax income. This way I avoid paying 300.72 euros.

Composition 101 from the series ‘Stillleben’ / 3,20 €

‘Vegetable’ / 1,90 €

Exhibition format (photographs archive and the correspondent purchase receipts)

"Cake", "2 coffees" and "Composition 033" from the series ‘Still life’ / 3,20 euros, 5 euros and 1,82 euros each.

‘Döner’ from the series ‘Take away’ / 3,50 euros

‘Salad’, ‘Salmon’ and ‘Bread and lemon’ / 6,73 euros, 3,99 euros and 2,48 euros each.

‘6 Pilsner Urquell’ / 4,49 euros.

Composition 118, 116 and 091 from the series ‘Still life’ / 24.32 euros, 52,04 euros and 34.44 euros each.

‘Composition 066’ / 8,93 euros

‘Weinblätter’, ‘Donut" and ‘Waffle’ from the series "Take away’ / 2 euros, 1,40 euros and 1,18 euros each.


Brotlose Kunst was exhibited for the first time in 2017 during the Auch wenn es Flucht bedeutet Festival,
at GlogauAIR, Berlin.