Copyright Tax

What are IP Remunerations, and how can I benefit from them?

Unlock new opportunities for your business

Spotlight on Copyright TaxAre the activities carried out by your organisation creative and original? Then the Copyright Tax programme makes sense. This mechanism allows you to allocate to your creative collaborators (employees, freelancers and managers) a special indemnity for the transfer of their copyrights to the company, which benefits from advantageous taxation. Up to 25% of the gross salary can be paid as copyrights, allowing you to considerably increase the final net salary of your collaborators, at the same cost to the employer.

Copyright Tax

In addition to literary and artistic works, lawmakers have extended the scope of the Copyright Tax to creative works in a broader sense, in particular source code, interfaces and computer programming structures. This programme concerns income from work that is licensed or protected by copyright. For a work to be protected by copyright, it must meet both of two conditions: it must be original and must be expressed and supported by concrete elements. Creative functions include authors, journalists, and designers (artistic field). But they also include software developers, project managers, and data scientists (digital field). This plan can be applied to up to 25% of the employee’s salary envelope. It, therefore, provides for a 50% deduction on a first tranche up to EUR 16,320 (2019, tax year 2020) and then 25% on a second tranche from EUR 16,320 to 32,640 (2019, tax year 2020).

Three cornerstones to assist tax payers in this particular domain:

● Analysing your business and identifying the creative job categories
● Analysing and calculating the income tax benefits
● Requesting a tax ruling from the Belgian Tax Authorities (legal security)

Contact our experts

      By selecting “Talk to a specialist”, I confirm that I have read, understood, and accepted the data protection declaration

      Our Copyright Tax Consultant

      Alexandre de Groulart

      Senior Tax Consultant – Masters in Law and Social Law

      You might also be interested in

      Leyton in Figures

      25

      Years of Experience

      40000

      Clients

      They trust us

      Datwyler
      tenforce
      deme
      alten
      sopra steria
      total
      zoetis
      cargill
      contec
      sanofi
      3d systems
      KeyTrade bank
      vinci energies
      gim
      Nalys

      Get in touch with our Innovation Incentives Specialists

      Contact us arrow_outward arrow_outward