Copyright Tax

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

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Leyton

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Spotlight on Copyright Tax


Are 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).

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).

How can we help?

Leyton will measure the eligibility of your employees, freelancers, directors and will then define a creativity rate per job category. On this basis, our specialists will draft a financial and technical report that will define the operation in detail before concretely implementing it within your company.

How can we help?

Leyton will measure the eligibility of your employees, freelancers, directors and will then define a creativity rate per job category. On this basis, our specialists will draft a financial and technical report that will define the operation in detail before concretely implementing it within your company.

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)

Your Results

The goal is to identify and optimise – in a very pragmatic approach – how your company can benefit from this tax programme on a secured, safe basis. Leyton combines tax expertise with experienced scientists and engineer’s capabilities to ensure efficiency and effectiveness.

Your Results

The goal is to identify and optimise – in a very pragmatic approach – how your company can benefit from this tax programme on a secured, safe basis. Leyton combines tax expertise with experienced scientists and engineer’s capabilities to ensure efficiency and effectiveness.

Our Copyright Tax Consultant

Alexandre de Groulart

Senior Tax Consultant – Masters in Law and Social Law

Our Copyright Tax Consultant

Alexandre de Groulart

Senior Tax Consultant – Masters in Law and Social Law

Go Further

News – September 18, 2020
Company managers can also benefit from special tax treatment of the copyright royalties

For some time now copyright income has benefited from a favourable tax regime, and companies have…

Go Further

Read More

News – September 18, 2020 , 0 Comment

Company managers can also benefit from special tax treatment of the copyright royalties

For some time now copyright income has benefited from a favourable tax regime, and companies have…

Read more

Leyton in Figures

12

Countries

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Years of Experience

24000 +

Clients

Leyton in Figures

12

Countries

20 +

Years of Experience

24000 +

Clients

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Get in touch with our Innovation Incentives Specialists

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