Next generation BI systems emerge as platforms where traditional BI tools meet semi-structured and unstructured data coming from the Web. In these settings, the user-centric orientation represents a key characteristic for the acceptance and wide usage by numerous and diverse end users in their data analysis tasks. System and user related metadata are the base for enabling user assistance features. However, current approaches typically store these metadata in ad-hoc manners. In this paper, we propose a generic and extensible approach for the definition and modeling of the relevant metadata artifacts. We present SM4AM, a Semantic Metamodel for Analytical Metadata created as an RDF formalization of the Analytical Metadata artifacts needed for user assistance exploitation purposes in next generation BI systems. We consider the Linked Data initiative and its relevance for user assistance functionalities. We discuss the metamodel benefits and present directions for future work.