Since 1 January 2026, computer programs once again fall under Belgium’s favourable tax regime for copyright income (art. 17, §1, 5° of the Belgian Income Tax Code). For software companies, this is welcome news: part of a developer’s pay can now be granted at an advantageous 15% withholding tax rate, instead of being taxed under the ordinary progressive personal income tax scale. But in its recent Newsflash 2026/05 (Dutch version / French version), Belgium’s Advance Tax Ruling Service (DVB/SDA) has clarified several important nuances and conditions that every IT company should understand before applying.
A sharp rise in requests from the IT sector
Since the extension of the regime was announced, the Ruling Service has seen a significant increase in the number of advance ruling requests from the IT sector. That’s hardly surprising: the regime can be an attractive way to structure developer compensation, and more employers want to apply it correctly and with legal certainty. Leyton offers the same kind of support for other innovation incentives, such as the R&D tax credit and innovation income deduction.
The Ruling Service is clear, however, that even though these requests come from a specific sector, every application is assessed individually, on its own merits. There is no automatic “sector-wide” exemption for software.
No automatic eligibility: every file is judged on its own merits
This is the core message from the Ruling Service: extending the regime to computer programs does not mean that every software-related payment automatically qualifies for the copyright regime. Nor can valuation methods used in other sectors, for example for graphic or written creative works, simply be transposed to software without further examination.
Assessing each request requires a thorough analysis of all the conditions set out in article 17, §1, 5° of the Income Tax Code. In practice, the Ruling Service examines:
- The legal qualification of the rights involved;
- The nature of the original works (is this genuinely an original, copyright-protected work?);
- The transfer or licensing of the rights from the developer to the employer;
- How these rights are actually exploited or used;
- The economic valuation of the copyright for which remuneration is considered.
Every file therefore needs to be built around its own specific facts: the nature of the software, how it is genuinely exploited, and a well-substantiated economic valuation that reflects the reality of the business.
A critical deadline: 30 June 2027
For IT companies that want to benefit from the regime as of this year, the Newsflash includes a particularly important confirmation. In the interest of legal certainty for taxpayers, the Ruling Service confirms that advance rulings issued no later than 30 June 2027 can cover copyright remuneration already granted from 1 January 2026 onwards, provided all legal conditions are met.
In other words: an application submitted in time, and resulting in a positive ruling within that window, can apply retroactively from the start of this year. Companies that want to make use of this should not wait too long to prepare their file, given the time a thorough analysis takes and the Ruling Service’s own processing timelines.
What this means in practice for your business
VAT registration is often viewed as a purely administrative obligation. But in reality, it is also a strategic business consideration.
For employers in the IT and software sector, this regime opens up real and legitimate opportunities to optimise how developers are compensated. But the Ruling Service’s message is unambiguous: legal certainty requires a solid, well-documented file, tailored to your business and your software.
The key questions are not only:
- Does the software your company develops genuinely qualify as an original, copyright-protected work?
- Is the transfer of rights from your developers correctly and legally organised?
- How is the software actually exploited within your business?
- What economic valuation of the copyright is defensible and in line with market practice?
How Leyton can help
Leyton supports IT and software companies through the entire process: from the initial eligibility analysis of your employees and your software, through building a legally and economically sound valuation, to filing and following up the request with the Ruling Service.
In practice, that means:
- Lower risk. A file that is properly documented and legally grounded from the start holds up better under the Ruling Service’s scrutiny, reducing the risk of rejection or a later reassessment.
- The full benefit you’re entitled to. A correct, market-consistent valuation of the copyright means you’re not leaving money on the table within what the law allows, without ever overstepping its limits.
- Support from start to finish. We guide you from the initial analysis through to the final decision, so you can stay focused on running your business.
Our goal is a file that holds up under thorough scrutiny, so you can benefit fully and with legal certainty from this favourable regime. Curious about other ways to fund innovation?
Want to find out whether your company and your employees are eligible, and how to file a correct request before 30 June 2027?