What is the favourable tax regime for copyright income?
The Belgian tax regime for copyright income allows certain types of remuneration for creative work to be taxed as movable income under specific conditions. This type of income is subject to a final withholding tax of 15%, often resulting in significantly lower taxation compared to personal income tax rates.
Originally, the regime was aimed at authors, artists, and journalists. Until 2022, certain digital professionals, such as software developers, could also benefit from it. This was later restricted.
What does the De Wever I summer agreement change?
The summer agreement of the new federal government plans to re-include digital professions in the scope of the copyright tax regime. This potentially benefits developers, IT consultants, and digital creators, provided their work qualifies as protected under copyright law, as defined in Book XI of the Code of Economic Law.
Only work that demonstrates originality, creativity, and intellectual input is eligible. Purely technical or functional services remain excluded from the regime.
Practical implications and key considerations
- The reform still needs to be formalised through legislation or a circular issued by the Federal Public Service (FPS) Finance.
- The Ruling Commission has historically taken a conservative stance towards IT professions, making it essential to assess each case individually.
- In May 2024, the Constitutional Court ruled that excluding developers did not violate the equality principle, but this does not preclude their re-inclusion by the legislator.
As such, a cautious and well-documented approach is advised. Seek tailored advice from a tax expert.
Who could benefit?
✅ Independent IT developers
✅ Freelance digital consultants
✅ Tech companies producing creative or original intellectual output
The reform opens the door to tax optimisation, as long as the legal framework is respected.
✅ Summary
| What’s changing | What you can do |
|---|---|
| Reintroduction of digital professions in the copyright tax regime | – Monitor legislative updates – Assess whether your work qualifies as protected intellectual property – Consult your accountant or tax advisor |
🎯 Conclusion
The new federal government aims to reintroduce the favourable copyright tax regime for digital professions. This could be a valuable opportunity for software developers and digital creators — provided all legal conditions are carefully met.
Wondering whether this applies to your activity?
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