Important notice regarding copyright fees: As of now, you have to enter the expense ratio in your personal tax return!


By Leyton Belgium

Update on costs deduction and tax return 2022 (income 2021)

Since January 1, 2022, the individual form 281.45 is mandatory for all copyright income. This new formality has already been explained in an article available on our website
In addition to this new mandatory formality (to be completed by the end of April 2022 for 2021 income), the Belgian tax administration decided to change the form 281.45 by deleting the line for costs. As you know, there is a flat rate deduction mechanism equivalent to 50 or 25% depending on the income bracket (this is what makes the copyright tax regime particularly interesting) :
*50%: 0 EUR to EUR 16 680 EUR
*25%: 16 680 EUR to 33 360 EUR
For this reason, your social secretary/accountant (or any other party) was/is obliged to correct the filed sheets 281.45.

As a conclusion, it is no longer possible to declare the costs based on the instructions of the tax administration. Instead, each eligible employee must declare them himself in his own personal income tax return.

Below you will find instructions on how to complete the personal income tax return that you can provide to concerned employees :

Leyton and its consultants are at your disposal for any further information.