{"id":20287,"date":"2025-12-26T12:15:49","date_gmt":"2025-12-26T11:15:49","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/everything-you-need-to-know-about-copyright-in-belgium\/"},"modified":"2026-08-24T17:27:31","modified_gmt":"2026-08-24T15:27:31","slug":"everything-you-need-to-know-about-copyright-in-belgium","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/everything-you-need-to-know-about-copyright-in-belgium\/","title":{"rendered":"Everything you need to know about copyright in Belgium"},"content":{"rendered":"<div class=\"intercom-container\"><img decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1977925941\/b30c1075d7cdea236b331ae529ff\/fc8a8d879604adfb.png?expires=1787637600&amp;signature=bfc02a653843b0feea1d87b49a87b1baf8fb2bd7acc74565235998a33241f239&amp;req=dSkgEcB8mIhbWPMW3nq%2BgSe7q6wIopSsDCMbB7BqtSkBU45vLqRmw7m8UuPT%0AxKvQ7%2BWcxoxeFtmYnbjMMkykQAA%3D%0A\" alt=\":alarm:\" width=\"22\"><\/div>\n<h1 class=\"font-degular\" id=\"h_1fce61a603\">What changes in 2026?<\/h1>\n<p class=\"no-margin font-inter\">The tax regime for copyright income will change as from the 2026 income year. The key point to remember is that the flat-rate deduction of expenses will no longer be available to all recipients of copyright income. Under the announced reform, it would now be reserved for holders of an <b>Arts Work Attestation<\/b> of the <b>ordinary<\/b> type or higher, and only for the activities covered by that attestation.<\/p>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_00c6a9de37\">In practice:<\/h2>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\u2705 <b>Flat-rate expenses maintained under conditions:<\/b> the 50% and 25% flat-rate deductions will not disappear for everyone, but will be reserved for people who hold a valid Arts Work Attestation.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\u274c <b>No attestation, no more flat-rate deductions:<\/b> if you do not hold this attestation, you will no longer be able to apply the flat-rate deduction to your copyright income.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\u2705 <b>Actual expenses remain possible:<\/b> if you do not hold an attestation, you may still deduct your actual expenses, provided that you are able to substantiate them.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\ud83d\udcc8 <b>Potentially higher tax burden:<\/b> without flat-rate expenses, the taxable base increases, which may lead to higher tax on this income.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\u26a0\ufe0f <b>Pay attention to the scope of the attestation:<\/b> even with an Arts Work Attestation, the flat-rate deduction only applies to income linked to the activities actually covered by it.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\ud83d\udea8 <b>Important<\/b>: The 2025 rules still apply for the 2025 income year (tax declared in 2026). <\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_dca2f09051\">\ud83d\udccb Key takeaways<\/h1>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Copyright income remains subject to a specific tax regime, with a rate of <b>15%<\/b>, within the limits provided by law.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Until now, flat-rate expenses of <b>50%<\/b> and <b>25%<\/b> made it possible to reduce the taxable base.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">As from 2026, this flat-rate deduction is in principle reserved for holders of an <b>Arts Work Attestation<\/b>.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">If you do not hold this attestation, you will no longer be able to benefit from flat-rate deductions on your copyright income. You will then, where applicable, need to prove your actual expenses.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">In practice, the absence of an attestation may therefore increase the tax due on this income.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #d7efdc80; padding: 8px;\">\n<p class=\"intercom-align-center no-margin font-inter\"><b>How to apply for an Arts Work Attestation?<\/b><\/p>\n<p class=\"intercom-align-center no-margin font-inter\">\u27a1\ufe0f You can do so via this <a href=\"https:\/\/www.workinginthearts.be\/fr\/professionnel\/attestation-du-travail-des-arts\/comment-demander-une-attestation-#:~:text=Si%20vous%20ne%20poss%C3%A9dez%20pas,l'application%20%C2%AB%20Itsme%20%C2%BB.\" target=\"_blank\" class=\"intercom-content-link font-inter\">link<\/a>.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80; padding: 8px;\">\n<p class=\"intercom-align-center no-margin font-inter\"><b>\u26a0\ufe0f To find out how to indicate in Accountable whether or not you have an Arts Certificate, you can find the steps <a href=\"https:\/\/help.accountable.eu\/en\/articles\/10758409-how-do-i-create-my-invoice-with-copyright-in-accountable\" target=\"_blank\" class=\"intercom-content-link font-inter\">here<\/a>.<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<h1 class=\"font-degular\" id=\"h_e10ec4e24e\"><b>1. What are copyrights, and who can benefit from them?<\/b><\/h1>\n<p class=\"no-margin font-inter\">Copyrights are a legal right that allows creators to protect their original works from unauthorized use. Initially reserved for literary and artistic works (Article XI.165 of the economic law Code), they now apply to many professions and creations, provided that:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The work is <b>original and creative<\/b>.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">It exists in a <b>tangible form <\/b>(text, image, computer code, design, etc.).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">There is a <b>transfer or licensing<\/b> of the rights to a third party who uses the work.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">However, this does not mean that you can sell your copyrights for all your works without conditions. There are specific requirements:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">You must have a <b><a href=\"https:\/\/www.accountable.eu\/en-be\/blog\/attestation-arts-self-employed\/\" target=\"_blank\" class=\"intercom-content-link font-inter\">Work of the arts certificate<\/a><\/b>, <b>or otherwise, the transfer and conditions of your rights must be documented in writing.<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The copyright buyer must <b>use, publish, and\/or reproduce your creation<\/b>.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The work must exist in a <b>tangible form<\/b>, a concept, or idea alone does not qualify.<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"font-degular\" id=\"h_a831f3f570\"><b>Eligible professions<\/b><\/h3>\n<p class=\"no-margin font-inter\">Copyrights are not limited to writers and artists. The following professions may also benefit from them:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Writers, translators<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Graphic designers, architects<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Photographers, videographers<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Software developers<\/b><\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_a8ac81b741\"><b>2. Why invoice with copyright ?<\/b><\/h1>\n<p class=\"no-margin font-inter\">\ud83d\udca1 The main advantage of receiving compensation through copyright is its favorable tax treatment. This type of income is considered <b>movable income<\/b> and <b>benefits from a lower tax rate<\/b> compared to standard professional income.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_330ad73db3\"><b>3. How to invoice copyright?<\/b><\/h1>\n<h2 class=\"font-degular\" id=\"h_20e361eeb6\"><b>3.1. Written agreement with your client<\/b><\/h2>\n<p class=\"no-margin font-inter\">To invoice copyright, it is essential to specify the transfer of rights and their remuneration in a written document, such as:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">A <b>copyright transfer agreement<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">A <b>specific clause in your general terms and conditions<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">A <b>quote or offer signed by the client<\/b><\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">Be precise about the following details:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Territory:<\/b> Belgium, Europe, worldwide?<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Duration:<\/b> One year, five years, unlimited?<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Applicable formats:<\/b> Print, digital, audiovisual?<\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-degular\" id=\"h_c8313a0eb1\"><b>3.2. Invoice breakdown<\/b><\/h2>\n<p class=\"no-margin font-inter\">Your invoice should include two separate lines:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Service fees<\/b> (subject to personal income tax)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Copyright<\/b> (subject to withholding tax)<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #d7efdc80; padding: 8px;\">\n<p class=\"intercom-align-center no-margin font-inter\">\u26a0\ufe0f <b>New allocation rule for copyright :<\/b> For the <b>2025<\/b> tax year, income from copyright cannot exceed <b>30% of the total compensation received<\/b>.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_7319e1241a\"><b>3.3. VAT rates<\/b><\/h2>\n<p class=\"no-margin font-inter\">\u2192 <b>21% VAT<\/b> applies to service fees.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\"><b><i>Regarding the copyright royalties portion of the invoice:<\/i><\/b><\/p>\n<p class=\"no-margin font-inter\">\n<h3 class=\"font-degular\" id=\"h_0be4145521\">\u2192 <b>0% VAT (VAT Exemption) \u2013 under strict conditions<\/b><\/h3>\n<p class=\"no-margin font-inter\">The transfer of copyright can be exempt from VAT (<b>0%<\/b>) if it meets the exemption conditions outlined in <b>Article 44, \u00a73, 3\u00b0 of the VAT Code<\/b>.<\/p>\n<p class=\"no-margin font-inter\">To qualify for this exemption, <b>all the<\/b> following conditions must be met:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">A <b>publishing contract<\/b> must be established between a <b>natural person (the author)<\/b> and a <b>publisher, producer, or operator of the work<\/b>.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The work must be <b>published or made accessible to the public<\/b>, whether for payment or not.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The work must belong to a field <b>protected by copyright<\/b>, such as <b>literature, science, or the arts<\/b>.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The <b>buyer of the rights must be an operator, not just an intermediary<\/b>, they must publish or exploit the author&#8217;s work.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #d7efdc80; padding: 8px;\">\n<p class=\"intercom-align-center no-margin font-inter\">\ud83d\udca1 <i>No matter how the work is made accessible to the public, it can be in print, electronically, or through a website.<\/i><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d7efdc80; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"intercom-align-center no-margin font-inter\"><i>\ud83d\udca1 The publisher does not necessarily have to be engaged in publishing activities. For example, a manufacturer of household appliances can also be considered a \u201cpublisher\u201d regarding technical manuals made available to the public.<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #fed9db80; padding: 8px;\">\n<p class=\"intercom-align-center no-margin font-inter\"><b>\u26a0\ufe0f Important:<\/b><\/p>\n<p class=\"intercom-align-center no-margin font-inter\">\n<p class=\"intercom-align-center no-margin font-inter\"><b>To qualify for the VAT exemption, the author must be a natural person.<\/b><\/p>\n<p class=\"intercom-align-center no-margin font-inter\"><b> By definition, a publishing contract between a company and a publisher cannot benefit from this exemption.<\/b><\/p>\n<p class=\"intercom-align-center no-margin font-inter\"><b>If these conditions are met, the exemption is mandatory, and it is not possible to voluntarily opt for VAT application<\/b>.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin font-inter\">\n<h3 class=\"font-degular\" id=\"h_0617a6ff19\">\u2192 <b>6% VAT: The General Principle<\/b><\/h3>\n<p class=\"no-margin font-inter\">As a <b>general rule<\/b>, the transfer of copyright by a natural person is subject to a <b>reduced VAT rate of 6%<\/b> (Article 18, \u00a71, 7\u00b0 of the Belgian VAT Code \u2013 Royal Decree No. 20, Annex, Table A, Section XIX).<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">This rate applies when:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>The VAT exemption does not apply.<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>The author is a natural person (not a company).<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>The work is protected by copyright.<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>It is not computer software or advertising.<\/b><\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #d7efdc80; padding: 8px;\">\n<p class=\"intercom-align-center no-margin font-inter\"><b>In practice, this 6% VAT rate applies to most independent authors who invoice their copyright to publishers, producers, or other operators.<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 class=\"font-degular\" id=\"h_2d528435ea\">\u2192 <b>21% VAT on certain <\/b>services<\/h3>\n<p class=\"no-margin font-inter\">Certain types of copyright transfers are subject to the standard VAT rate of <b>21%<\/b>. This includes, but is not limited to:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Computer programs<\/b> (software, applications, etc.)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Advertising creations<\/b> (for example, a visual or video created for a marketing campaign)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Copyright transfers made by a <b>company<\/b> (rather than a natural person)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Services that include additional services (if, in addition to the transfer of rights, a service such as creation, graphic design, or development is invoiced)<\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-degular\" id=\"h_2db94c0f27\"><b>Summary of VAT rates applicable to independents<\/b><\/h2>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80; padding: 8px;\">\n<p class=\"no-margin font-inter\">Situation<\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Applicable VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e8e8e880; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Publishing contract meeting all exemption conditions<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">0%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e8e8e880; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Independent author transferring rights directly (excluding company)<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">6%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e8e8e880; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Computer program<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">21%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_ac6916d731\"><b>3.4. Flat-rate expenses<\/b><\/h2>\n<p class=\"no-margin font-inter\">You apply a flat-rate deduction of expenses based on a defined percentage for each income bracket.<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>% on bracket<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Income 2025 &#8211; Tax year 2026<\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Revenus 2026 &#8211; EX. imp. 2027<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e8e8e880; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>50%<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac0 \u2212 \u20ac20,100<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac0 \u2212 \u20ac20,590<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e8e8e880; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>25%<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac20,100 \u2212 \u20ac40,190<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac20,590 \u2212 \u20ac41,180 <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e8e8e880; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Absolute maximum<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac15,072.50<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac15,442.50<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_fad5a6c748\"><b>3.5 Withholding tax<\/b><\/h2>\n<p class=\"no-margin font-inter\">Copyright are among the least taxed types of income under tax legislation. Classified as <b>movable income<\/b>, they are taxed separately at a <b>fixed rate of 15%<\/b>, thus avoiding the progressive tax rates for professional income.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">The <b>withholding tax<\/b>, set at 15%, is directly withheld and remitted to the state by the client.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">To simplify the process for your client, include the following on your invoice:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Total amount including VAT<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Withholding tax amount<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Net amount to be paid<\/b><\/p>\n<\/li>\n<\/ul>\n<p class=\"intercom-align-center no-margin font-inter\"><b>\u26a0\ufe0f The withholding tax must be paid and declared within 15 days from the invoice issuance date.<\/b><\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #d7efdc80; padding: 8px;\">\n<h3 id=\"h_9037576d16\" class=\"intercom-align-center font-degular\"><b>\ud83d\udca1 With Accountable, you can easily manage your invoices with copyright royalties, calculate the withholding tax, and simplify your tax declaration! The steps are in this article here. <\/b><\/h3>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_52062e23de\"><b>3.6 Maximum ceiling<\/b><\/h2>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80; padding: 8px;\">\n<p class=\"no-margin font-inter\">Description<\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Tax Year 2026 &#8211; Income 2025<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Tax Year 2027 &#8211; Income 2026<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Maximum amount of copyright considered as investment income \u2013 absolute limit<\/p>\n<\/td>\n<td style=\"background-color: #e8e8e880; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>\u20ac75 360<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e8e8e880; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>\u20ac77 220 <\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_53ff2a2901\"><b>3.7 What is the impact for your clients?<\/b><\/h2>\n<p class=\"no-margin font-inter\">Invoicing copyright provides a tax advantage for you, but it comes with obligations for your client. Specifically, they must withhold and remit the <b>withholding tax<\/b> on your copyright.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">In practice, your client must pay three elements:<\/p>\n<ol>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Payment for your services<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Payment related to the transfer of your copyright royalties<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>The withholding tax<\/b> that they remit to the state<\/p>\n<\/li>\n<\/ol>\n<p class=\"no-margin font-inter\">In addition to payment, your client<b><a href=\"https:\/\/finances.belgium.be\/fr\/entreprises\/impot_des_societes\/Precomptes\/precompte-mobilier\" target=\"_blank\" class=\"intercom-content-link font-inter\"> must declare this withholding tax<\/a><\/b>, which allows the tax authorities to automatically include this income in your tax declaration via Tax-on-web. If they fail to do so, you will be responsible for paying the withholding tax.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Since 2013, income from copyright royalties must always be reported in your tax declaration, even if your client has paid the withholding tax.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_2251c92da6\"><b>4. How to declare your copyright in your accounting?<\/b><\/h1>\n<p class=\"no-margin font-inter\">Since copyright benefit from a favorable tax regime, they are subject to controls. Make sure to:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Keep all your contracts<\/b> and proof of transfer.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Issue accurate invoices <\/b>with a distinction between services and copyright royalties.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Ensure that your clients pay the withholding tax within 15 days.<\/b><\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_cb331cb4b3\"><b>5. Tax Declaration of Copyright Royalties<\/b><\/h1>\n<p class=\"no-margin font-inter\">Copyright must be declared in your <b>income tax declaration<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_d77d00ca5a\"><b>5.1. Reminder: annual ceiling andlLump-sum expenses<\/b><\/h2>\n<p class=\"no-margin font-inter\">You can invoice up to \u20ac75,360 in copyright royalties per year (income 2025).<\/p>\n<p class=\"no-margin font-inter\"><b>Deduction of expenses (either lump-sum or actual):<\/b><\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>50% <\/b>on the first portion of <b>\u20ac0 \u2212 \u20ac20,100<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>25%<\/b> on the portion<b> \u20ac20,100 \u2212 \u20ac40,190<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>0%<\/b> beyond <b>\u20ac40,190<\/b><\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-degular\" id=\"h_d6b785f788\"><b>5.2. Example of calculation<\/b><\/h2>\n<p class=\"no-margin font-inter\">If you receive <b>\u20ac25,000 <\/b>in copyright royalties:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>\u20ac20,100<\/b>:<b> 50% <\/b>deduction \u2192 remaining <b>\u20ac10,050<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>\u20ac4,900<\/b>: <b>25%<\/b> deduction \u2192 remaining <b>\u20ac3,675<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Total taxable amount<\/b>: <b>\u20ac10,050 + \u20ac3,675 = \u20ac13,725<\/b>, subject to a <b>15% withholding tax of \u20ac2,058.75<\/b><\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-degular\" id=\"h_dab4dd0b4c\"><b>5.3. Summary of tax rates<\/b><\/h2>\n<p class=\"no-margin font-inter\">Starting from the income year 2025, the first portion of income from copyright royalties, up to \u20ac20,100, can benefit from a 50% lump-sum deduction. This reduction lowers the effective tax rate on investment income from 15% to 7.5%.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">The next portion, covering income up to \u20ac40,190, benefits from a 25% deduction. Therefore, the withholding tax is also reduced for this portion, bringing the effective tax rate to 11.25%.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Finally, for copyright royalty income exceeding \u20ac40,190 and up to \u20ac75,360, no lump-sum deduction is applied. These earnings are subject to the full 15% tax rate.<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Tax Bracket<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>1st tax bracket<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>2nd tax bracket<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>3rd tax bracket<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e8e8e880; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Copyright income &#8211; 2025<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac0 \u2212 \u20ac20,100<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac20,100 \u2212 \u20ac40,190<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac40,190 \u2212 \u20ac75,360<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e8e8e880; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Lump-sum deduction<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">50% (\u20ac10,050)<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">25% (\u20ac5,022.5)<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">No more deductions!<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e8e8e880; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Withholding tax at 15%<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac1,507.5 (15% of \u20ac10,050)<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac2,561.48 (15% of \u20ac17,076.5)<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac5,275.5 (15% of \u20ac35,170)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e8e8e880; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Net income<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac18,592.5<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac17,528.52<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac29,894.5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #e8e8e880; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Effective tax tate<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">7.5%<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">11.25%<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">15%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_05e6ee364a\"><b>5.4. Where to fill in these details in your tax return?<\/b><\/h2>\n<p class=\"no-margin font-inter\">In <b>Grid VII &#8211; INCOME FROM CAPITAL AND MOVEABLE ASSETS:<\/b><\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Gross income<\/b> (here 25,000): <b>code 1123<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Deductible expenses<\/b> (here 10,050 + 1,225):<b> code 1124<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Withholding tax <\/b>(here 2,058.75): <b>code 1119<\/b><\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80; padding: 8px;\">\n<p class=\"intercom-align-center no-margin font-inter\">\u26a0\ufe0f <b>Starting from the 2024 income (tax year 2025), the transitional regime will be abolished and will no longer apply.<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_5cceb4641c\"><b>5.5 Tax Form 281.45<\/b><\/h2>\n<p class=\"no-margin font-inter\">\u2192 <b>If your client pays and declares the withholding tax:<\/b><br \/>This declaration is completed by your clients, and you have nothing to do.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\u2192 <b>If you handle the payment of the withholding tax and submit form 273S on behalf of your clients:<\/b><\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #fed9db80; padding: 8px;\">\n<p class=\"intercom-align-center no-margin font-inter\">\u26a0\ufe0f <b>Filing tax form 281.45 is mandatory.<\/b> \u26a0\ufe0f<\/p>\n<p class=\"intercom-align-center no-margin font-inter\">\u26a0\ufe0f <b>The submission deadline is February 28<\/b> for income from the previous year.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<h1 class=\"font-degular\" id=\"h_642e02b908\"><b>6. <\/b>Watch out<b> <\/b>for<b> tax audits<\/b><\/h1>\n<p class=\"no-margin font-inter\">The Belgian tax authorities closely monitor the use of copyright royalties. They may <b>reclassify such income<\/b> as professional income if :<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The work is <b>not sufficiently original<\/b>.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The<b> transfer conditions are not respected.<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The breakdown on the invoices is <b>abusive<\/b>.<\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_93ca4b779f\"><b>7. Specific cases<\/b><\/h1>\n<h2 class=\"font-degular\" id=\"h_c83aa4949c\"><b>7.1. Self-employed with other income<\/b><\/h2>\n<p class=\"no-margin font-inter\">If you have other sources of income (consulting, services),<b> only your creative works can be invoiced as copyright.<\/b><\/p>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_c54605a831\"><b>7.2. Companies and copyright<\/b><\/h2>\n<p class=\"no-margin font-inter\"><b>Companies cannot benefit from this regime<\/b>, but they can pay copyright fees to their <b>directors or employees<\/b>, under certain conditions.<\/p>\n<p class=\"no-margin font-inter\">\n<h1 class=\"font-degular\" id=\"h_74bde3bfe9\"><b>8. Risks of audits and practical complexity<\/b><\/h1>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #d7efdc80; padding: 8px;\">\n<h3 id=\"h_fb15ca84e2\" class=\"intercom-align-center font-degular\">\ud83d\udea8\ud83d\udea8 <b>Managing tax obligations carries the risk of audits by tax authorities. The regulations, often complex and subject to variations depending on the situation, require constant vigilance to ensure compliance and avoid penalties or adjustments.<\/b><\/h3>\n<h3 id=\"h_fb15ca84e2\" class=\"intercom-align-center font-degular\"><b>\ud83d\udca1 Make your life (and your clients&#8217; life) easier by outsourcing this administrative burden to Creative Shelter, who can assist you in navigating this complexity and ensuring your compliance. <\/b><\/h3>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<hr>\n<p class=\"no-margin font-inter\">\n","protected":false},"excerpt":{"rendered":"<p>This article covers copyright income, its use by profession, how to invoice it, the related tax rules, and the steps to declare it properly<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[508,454],"class_list":["post-20287","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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