{"id":31078,"date":"2026-08-21T03:30:45","date_gmt":"2026-08-21T01:30:45","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/v2-2026-everything-you-need-to-know-about-copyright-in-belgium\/"},"modified":"2026-08-21T03:30:45","modified_gmt":"2026-08-21T01:30:45","slug":"v2-2026-everything-you-need-to-know-about-copyright-in-belgium","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/v2-2026-everything-you-need-to-know-about-copyright-in-belgium\/","title":{"rendered":"[v2 \u2014 2026] Everything you need to know about copyright in Belgium"},"content":{"rendered":"<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=\"padding: 8px\">\n<p class=\"intercom-align-center no-margin font-inter\"><b>\ud83d\udea8 Action required before your next copyright invoice in 2026<\/b><\/p>\n<p class=\"intercom-align-center no-margin font-inter\">Go to <b>Settings &gt; Taxes<\/b> in Accountable and indicate whether you hold an <b>Arts Work Attestation<\/b>. This setting drives how your withholding tax is calculated from income year 2026 onwards. <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\">See the steps \u2192<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h1 class=\"font-degular\" id=\"h_intro_2026\">What changes in 2026<\/h1>\n<p class=\"no-margin font-inter\">From <b>income year 2026<\/b> (tax year 2027) onwards, the flat-rate expense deduction on copyright income is no longer available to everyone. It is reserved for <b>holders of an Arts Work Attestation<\/b>, and only for the activities covered by that attestation.<\/p>\n<p class=\"no-margin font-inter\">The rest of the regime stays the same: copyright income remains classified as <b>movable income<\/b>, taxed at a fixed <b>withholding tax rate of 15 %<\/b>, and capped annually (\u20ac77,220 indexed for 2026 income).<\/p>\n<h2 class=\"font-degular\" id=\"h_practice\">In practice<\/h2>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\u2705 <b>With an attestation<\/b>: you keep the 50 % \/ 25 % flat-rate deduction by brackets, for income linked to the activities covered.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\u274c <b>Without attestation, but with documented actual expenses<\/b>: you can still deduct your real professional expenses incurred to produce this income, provided you can substantiate them with invoices and supporting documents.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\u274c <b>Without attestation and without actual expenses<\/b>: the 15 % withholding tax applies on the gross amount. The effective tax rate goes from 7.5 % up to 15 % on the first bracket.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\u26a0\ufe0f <b>Scope of the attestation<\/b>: even with an attestation, the flat-rate deduction only applies to income linked to the activities actually covered by it. An attestation for a musical activity does not cover copyright income from software code.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\ud83d\udcc5 <b>Which date counts?<\/b> The date the copyright is paid or attributed, not the invoice issue date. An invoice issued in December 2025 but paid in January 2026 falls under the new regime.<\/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=\"padding: 8px\">\n<p class=\"intercom-align-center no-margin font-inter\">\ud83d\udea8 <b>Important<\/b>: the 2025 rules still apply to 2025 income (tax declared in 2026). The change applies to income received from 1 January 2026.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<h1 class=\"font-degular\" id=\"h_decision_table\">\ud83d\udccb Decision table for 2026<\/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=\"padding: 8px\">\n<p class=\"no-margin font-inter\"><b>Situation<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0;padding: 8px\">\n<p class=\"no-margin font-inter\"><b>Deductible expenses<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0;padding: 8px\">\n<p class=\"no-margin font-inter\"><b>Tax impact<\/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\"><b>Valid Arts Work Attestation + covered activity<\/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\">Flat-rate 50 % \/ 25 % OR actual expenses (choose the most favourable)<\/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\">Effective tax 7.5 % \/ 11.25 % \/ 15 % by bracket<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #c6c9c0;padding: 8px\">\n<p class=\"no-margin font-inter\"><b>No attestation, but documented professional expenses<\/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\">Actual expenses only, evidenced by invoices<\/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\">Effective tax depends on the expenses proven<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #c6c9c0;padding: 8px\">\n<p class=\"no-margin font-inter\"><b>No attestation and no documented expenses<\/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\">No deduction<\/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 % withholding on the gross amount<\/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=\"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 Free of charge, via the Commission of the Arts: <a href=\"https:\/\/www.workinginthearts.be\/en\/professional\/arts-work-attestation\/how-to-apply-for-an-arts-work-attestation-\" target=\"_blank\" class=\"intercom-content-link font-inter\">workinginthearts.be<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<h1 class=\"font-degular\" id=\"h_section_1\">1. What are copyrights, and who can benefit from them?<\/h1>\n<p class=\"no-margin font-inter\">Copyright is a legal right that lets creators protect their original works from unauthorised use (Article XI.165 of the Economic Law Code). It can be transferred or licensed against remuneration, 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.). An idea or concept alone does not qualify.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">There is a <b>transfer or licence<\/b> of the rights to a third party who uses, publishes or reproduces the work.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">In addition, to benefit from the favourable tax regime from 2026:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">You must hold an <b>Arts Work Attestation<\/b> to use the flat-rate deduction, or be able to substantiate <b>actual expenses<\/b>.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The transfer of rights must be documented in <b>writing<\/b> (contract, clause in general terms, signed quote).<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"font-degular\" id=\"h_professions\">Eligible professions<\/h3>\n<p class=\"no-margin font-inter\">Copyright is not limited to writers and artists. The following professions may also benefit, subject to originality and tangible form of the work:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Writers, translators<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Graphic designers, architects<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Photographers, videographers<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Software developers<\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_section_2\">2. Why invoice with copyright?<\/h1>\n<p class=\"no-margin font-inter\">The main interest is the <b>separate tax treatment<\/b>. Copyright income is classified as <b>movable income<\/b> and taxed at a flat <b>15 %<\/b> rate, instead of the progressive personal income tax brackets which can reach 50 % at the marginal rate.<\/p>\n<p class=\"no-margin font-inter\"><b>From 2026, the advantage depends on your situation:<\/b><\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>With an Arts Work Attestation<\/b>: the advantage remains strong thanks to the flat-rate expense deduction (7.5 % effective on the first bracket).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Without attestation<\/b>: the advantage is still real (15 % vs. potentially 45 %+ marginal IPP) but significantly reduced compared to the previous regime.<\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_section_3\">3. How to invoice copyright<\/h1>\n<h2 class=\"font-degular\" id=\"h_contract\">3.1. Written agreement with your client<\/h2>\n<p class=\"no-margin font-inter\">The transfer of rights and the corresponding remuneration must be documented in writing:<\/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<\/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:<\/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_breakdown\">3.2. Invoice breakdown<\/h2>\n<p class=\"no-margin font-inter\">Your invoice must include <b>two separate lines<\/b>:<\/p>\n<ol>\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 remuneration<\/b> (subject to withholding tax)<\/p>\n<\/li>\n<\/ol>\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=\"padding: 8px\">\n<p class=\"intercom-align-center no-margin font-inter\"><b>\u26a0\ufe0f 30 % rule<\/b>: the &#8220;copyright&#8221; portion cannot exceed <b>30 % of the total remuneration<\/b> (service + copyright) on the invoice. This rule applies when the copyright transfer is combined with a service.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_vat\">3.3. VAT rates<\/h2>\n<p class=\"no-margin font-inter\"><b>\u2192 21 %<\/b> on the service portion.<\/p>\n<p class=\"no-margin font-inter\"><b><i>For the copyright portion:<\/i><\/b><\/p>\n<h3 class=\"font-degular\" id=\"h_vat_0\">\u2192 0 % VAT (exemption) \u2014 under strict conditions<\/h3>\n<p class=\"no-margin font-inter\">Copyright transfer can be VAT-exempt (Art. 44, \u00a73, 3\u00b0 of the VAT Code) if all the following conditions are met:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">A <b>publishing contract<\/b> is established between a <b>natural person<\/b> (the author) and a publisher, producer, or operator.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The work is <b>published or made accessible to the public<\/b> (with or without payment).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The work belongs to a field <b>protected by copyright<\/b> (literature, science, arts).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The rights buyer is an <b>operator, not just an intermediary<\/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=\"padding: 8px\">\n<p class=\"intercom-align-center no-margin font-inter\"><b>\u26a0\ufe0f If these conditions are met, the exemption is mandatory<\/b>: you cannot opt in to VAT. A publishing contract signed by a company (rather than a natural person) cannot benefit from this exemption.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 class=\"font-degular\" id=\"h_vat_6\">\u2192 6 % VAT \u2014 the general rule<\/h3>\n<p class=\"no-margin font-inter\">As a general rule, the transfer of copyright by a natural person is subject to the <b>reduced 6 % rate<\/b> (Art. 18, \u00a71, 7\u00b0 of the VAT Code \u2013 RD no. 20, Annex, Table A, Section XIX). This rate applies when:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The VAT exemption does not apply.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The author is a natural person.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The work is protected by copyright.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">It is not a computer program or advertising.<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"font-degular\" id=\"h_vat_21\">\u2192 21 % VAT on certain transfers<\/h3>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Computer programs (software, applications).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Advertising creations (visuals, videos for marketing campaigns).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Transfers by a company rather than a natural person.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Services including additional work invoiced on top of the transfer of rights.<\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-degular\" id=\"h_vat_summary\">VAT summary<\/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=\"padding: 8px\">\n<p class=\"no-margin font-inter\"><b>Situation<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0;padding: 8px\">\n<p class=\"no-margin font-inter\"><b>Applicable VAT<\/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\">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\"><b>0 %<\/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\">Natural-person author transferring rights directly<\/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\"><b>6 %<\/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\">Computer program, advertising, transfer by a 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\"><b>21 %<\/b><\/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=\"padding: 8px\">\n<p class=\"intercom-align-center no-margin font-inter\">\ud83d\udca1 If you are unsure whether the VAT rate should be 0 %, 6 % or 21 %, contact Accountable support.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_flat_rate\">3.4. Flat-rate expenses \u2014 reserved for attestation holders from 2026<\/h2>\n<p class=\"no-margin font-inter\">If you hold a valid Arts Work Attestation, you apply a flat-rate deduction by 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=\"padding: 8px\">\n<p class=\"no-margin font-inter\"><b>% on bracket<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0;padding: 8px\">\n<p class=\"no-margin font-inter\"><b>Income 2025 \u2014 Tax year 2026<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0;padding: 8px\">\n<p class=\"no-margin font-inter\"><b>Income 2026 \u2014 Tax year 2027<\/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\"><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=\"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=\"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_actual_expenses\">3.4 bis. Actual expenses \u2014 open to everyone<\/h2>\n<p class=\"no-margin font-inter\">Whether or not you hold an attestation, you can always deduct <b>actual expenses<\/b>, i.e. costs incurred to earn or preserve this movable income (Art. 22, \u00a73 of the CIR 92). Examples:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Amortisable creative equipment (photo gear, graphics tablet, instrument).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Professional software (Adobe licences, production tools).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Documentation and training directly related to creation.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Pro-rata share of a home office used exclusively for creative work.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\"><b>Conditions<\/b>: you must keep <b>invoices, proof of payment, and evidence of the professional\/private split<\/b>. These expenses must be proportionate to copyright income and must not double up with costs already deducted as regular professional expenses.<\/p>\n<h2 class=\"font-degular\" id=\"h_withholding\">3.5. Withholding tax<\/h2>\n<p class=\"no-margin font-inter\">The <b>15 % withholding tax<\/b> is retained by your client and remitted to the tax authorities. To make your client&#8217;s job easier, include on the invoice:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The <b>total amount including VAT<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The <b>withholding tax amount<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The <b>net amount due<\/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 (form 273S) within 15 days from the invoice issue 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=\"padding: 8px\">\n<p class=\"intercom-align-center no-margin font-inter\">\ud83d\udca1 Accountable automatically computes the withholding tax based on the attestation status you declare in <b>Settings &gt; Taxes<\/b>. <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\">See the invoicing guide \u2192<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_ceiling\">3.6. Maximum ceiling<\/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=\"padding: 8px\">\n<p class=\"no-margin font-inter\"><b>Description<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0;padding: 8px\">\n<p class=\"no-margin font-inter\"><b>Income 2025 \u2014 Tax year 2026<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0;padding: 8px\">\n<p class=\"no-margin font-inter\"><b>Income 2026 \u2014 Tax year 2027<\/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 qualified as movable income<\/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\"><b>\u20ac75,360<\/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\"><b>\u20ac77,220<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin font-inter\">Above this ceiling, the excess is reclassified as professional income and taxed at the progressive rate. A 4-year rolling average is also checked to verify compliance with the cap.<\/p>\n<h2 class=\"font-degular\" id=\"h_client_impact\">3.7. What this means for your client<\/h2>\n<p class=\"no-margin font-inter\">Invoicing copyright means your client has to handle three elements:<\/p>\n<ol>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Payment for your services.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Payment for the transfer of your copyright.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The <b>withholding tax<\/b>, which they retain and remit to the State (form 273S).<\/p>\n<\/li>\n<\/ol>\n<p class=\"no-margin font-inter\">Your client must also file a <b>281.45 form<\/b> once a year via Belcotax-on-web, by <b>28 February<\/b> at the latest for the previous year&#8217;s income. This form allows the tax authorities to include this income automatically in your tax declaration via Tax-on-web.<\/p>\n<p class=\"no-margin font-inter\">Since 2013, copyright income must <b>always be reported in your tax declaration<\/b>, even if the withholding tax has already been paid by your client.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_section_4\">4. Worked examples \u2014 2026 income<\/h1>\n<h2 class=\"font-degular\" id=\"h_ex_with\">4.1. With Arts Work Attestation<\/h2>\n<p class=\"no-margin font-inter\">Gross copyright income: <b>\u20ac25,000<\/b><\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Bracket 1: <b>\u20ac20,590<\/b> \u00d7 50 % = <b>\u20ac10,295<\/b> flat-rate expenses \u2192 taxable base \u20ac10,295<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Bracket 2: <b>\u20ac4,410<\/b> \u00d7 25 % = <b>\u20ac1,102.50<\/b> flat-rate expenses \u2192 taxable base \u20ac3,307.50<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Total taxable base: <b>\u20ac10,295 + \u20ac3,307.50 = \u20ac13,602.50<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Withholding tax (15 %): <b>\u20ac2,040.38<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Effective tax rate: <b>8.16 %<\/b><\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-degular\" id=\"h_ex_without\">4.2. Without attestation, no actual expenses<\/h2>\n<p class=\"no-margin font-inter\">Gross copyright income: <b>\u20ac25,000<\/b><\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">No deduction: taxable base = <b>\u20ac25,000<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Withholding tax (15 %): <b>\u20ac3,750<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Effective tax rate: <b>15 %<\/b><\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-degular\" id=\"h_ex_real\">4.3. Without attestation, but with documented actual expenses<\/h2>\n<p class=\"no-margin font-inter\">Gross income: <b>\u20ac25,000<\/b> \u2014 Documented actual expenses: <b>\u20ac4,000<\/b><\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Taxable base: <b>\u20ac21,000<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Withholding tax (15 %): <b>\u20ac3,150<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Effective tax rate: <b>12.6 %<\/b><\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_section_5\">5. Tax declaration<\/h1>\n<h2 class=\"font-degular\" id=\"h_where\">5.1. Where to fill in these details<\/h2>\n<p class=\"no-margin font-inter\">In <b>Box VII \u2014 INCOME FROM CAPITAL AND MOVABLE ASSETS<\/b>:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Gross income<\/b>: code <b>1123<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Deductible expenses<\/b> (flat-rate or actual): code <b>1124<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Withholding tax<\/b>: code <b>1119<\/b><\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">If you create your invoices via Accountable, these codes are pre-filled automatically when you submit your return via Tax-on-web.<\/p>\n<h2 class=\"font-degular\" id=\"h_form_281\">5.2. Tax form 281.45<\/h2>\n<p class=\"no-margin font-inter\"><b>If your client pays and declares the withholding tax<\/b>: form 281.45 is completed by your client, you have nothing to do.<\/p>\n<p class=\"no-margin font-inter\"><b>If you handle the payment of the withholding tax and file form 273S yourself<\/b>: you must file form 281.45 on behalf of your clients via Belcotax-on-web, by <b>28 February<\/b> at the latest for the previous year&#8217;s income.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_section_6\">6. Tax audits<\/h1>\n<p class=\"no-margin font-inter\">The Belgian tax authorities monitor the use of copyright income closely. They may <b>reclassify this income as professional income<\/b> (taxed at the progressive rate) if:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The work is not sufficiently <b>original<\/b>.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The <b>transfer conditions<\/b> are not respected (no written contract, unclear transfer).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The <b>30 \/ 70 allocation<\/b> is abusive or unjustified.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The invoked <b>Arts Work Attestation<\/b> does not cover the activity concerned.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\"><b>To limit the risk<\/b>: keep your transfer agreements, invoices, proof of payment, and any documentation establishing the originality and tangible form of the work.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_section_7\">7. Specific cases<\/h1>\n<h2 class=\"font-degular\" id=\"h_other_income\">7.1. Self-employed with other income<\/h2>\n<p class=\"no-margin font-inter\">If you have other income sources (consulting, non-creative services), <b>only your original creative work<\/b> can be invoiced as copyright. The allocation must reflect economic reality.<\/p>\n<h2 class=\"font-degular\" id=\"h_companies\">7.2. Companies and copyright<\/h2>\n<p class=\"no-margin font-inter\"><b>Companies cannot benefit<\/b> from the copyright regime as recipients. They can, however, pay copyright royalties to their natural-person directors or employees, subject to the conditions of the new regime.<\/p>\n<h2 class=\"font-degular\" id=\"h_transition\">7.3. 2025 invoice paid in 2026<\/h2>\n<p class=\"no-margin font-inter\">The applicable regime is determined by the <b>payment or attribution date<\/b>, not the invoice issue date. An invoice issued in December 2025 but paid in January 2026 falls under the 2026 regime (attestation required for the flat-rate deduction).<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_section_8\">8. Practical complexity<\/h1>\n<p class=\"no-margin font-inter\">Managing copyright carries tax audit risk. The regulations are complex and evolving: if your situation is atypical (significant amounts, multiple activities, past reclassification), specialist support can help secure your compliance.<\/p>\n<p class=\"no-margin font-inter\"><b>Note<\/b>: the Arts Work Attestation is obtained <b>free of charge and directly<\/b> from the Commission of the Arts via <a href=\"https:\/\/www.workinginthearts.be\/en\/professional\/arts-work-attestation\/how-to-apply-for-an-arts-work-attestation-\" target=\"_blank\" class=\"intercom-content-link font-inter\">workinginthearts.be<\/a>. No paid intermediary is required for this step.<\/p>\n<p class=\"no-margin font-inter\">To outsource the full administrative management of your copyright income, specialist operators such as <a href=\"https:\/\/www.creativeshelter.be\/\" target=\"_blank\" class=\"intercom-content-link font-inter\">Creative Shelter<\/a> can help, but their services do not replace the attestation and are not a condition for accessing the tax regime.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Updated version for income year 2026: flat-rate deduction reform, Arts Work Attestation, actual expenses, and refreshed worked examples.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[],"class_list":["post-31078","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>[v2 \u2014 2026] Everything you need to know about copyright in Belgium - 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