Copyright Tax

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).