Copyright income back on the radar – what changes as from 2026?
Background
Employees whose roles involve a significant degree of creativity and whose work is protected by copyright have, for many years, been able, subject to certain conditions, to benefit from a favourable social security and tax treatment on part of their remuneration when transferring or licensing their rights to their employer.
This regime was widely applied in practice, particularly in the IT sector. In 2023, however, the Belgian tax authorities took the position that developers and programmers could no longer benefit from this regime, arguing that their work did not meet the required level of creativity. This restrictive interpretation, which was subsequently confirmed by the Constitutional Court, significantly narrowed the scope of the regime and created considerable legal uncertainty.
In response, legislative action was taken to redefine the treatment of copyright income, mainly from a tax and eligibility perspective.
Revised conditions (Programme Law of 30 May 2026)
The Program Law defines “copyright” by reference to the Code of Economic Law. As a result, the scope of application remains limited and computer programs are currenlty excluded.
As from 1 January 2026, copyright income is classified as movable income (rather than professional income), provided that the following conditions are met:
1. Contractual basis
Employer and employee must enter into an (annex to the) employment agreement in which:
- the transfer or licensing of copyright is confirmed; and
- a market-based remuneration is agreed.
Alternatively, the detailed terms may be included in a company-level collective bargaining agreement, provided that the employment contract contains only general provisions.
2. Remuneration caps
The remuneration:
- may not exceed 30% of the total remuneration package; and
- is capped at EUR 77,220 per year (amount applicable for 2026).
3. Multi-year averaging mechanism
An additional limitation applies through a four-year averaging mechanism: the average annual copyright remuneration over the four preceding years may not exceed EUR 77,220 (amount applicable for 2026).
This mechanism mainly aims to prevent excessive or increasing use of the regime over time.
Tax and social security treatment
Where these conditions are met:
1. Social security
Copyright income is exempt from social security contributions.
2. Lump-sum or actual expenses
Employees holding a standard “artwork certificate” or an “artwork certificate plus” (i.e. not a starter certificate) may benefit from a lump-sum expense deduction of:
- 50% on the first tranche of EUR 20,590;
- 25% on the tranche from EUR 20,590.01 to EUR 41,180 (amounts applicable for 2026).
Employees without such a certificate may deduct their actual expenses, provided that they can demonstrate that these expenses are specifically linked to the generation of copyright income.
3. Taxation
For income paid as from 10 June 2026, a withholding tax of 15% applies on the net income after deduction of expenses.
For income paid before that date, the taxpayer must report this income in their personal income tax return; a tax rate of 15% will also apply.
4. Administrative obligations
The employer must report the copyright income and the withholding tax on form 281.45. The employee must include this income in their personal income tax return, to which municipal surcharges will also apply.
What about the IT sector?
The Programme Law does not amend the definition of copyright-protected works, meaning that computer programs remain excluded from the scope of the regime.
This issue is addressed through the Law reforming personal income tax. This Law, which was approved by Parliament during the night of 9 July 2026, provides for an extension of the favourable regime to computer programs, subject in particular to the condition that these programs are made public or reproduced.
This Law still needs to be published in the Belgian Official Gazette. Once published, the extension to the IT sector will apply retroactively as from 1 January 2026.
However, uncertainty remains from a social security perspective: there are currently no indications that the exemption from social security contributions will also be extended to income derived from computer program
Conclusion
The new legal framework provides greater structure to the conditions and limitations of the copyright regime, notably through the introduction of remuneration caps and anti-abuse mechanisms.
However, certain uncertainties remain, in particular regarding the social security treatment of copyright income in the IT sector.
A case-by-case analysis therefore remains necessary to determine whether the regime can be applied with sufficient legal certainty.
Should you have any questions or require further information, please do not hesitate to contact us at tax@pro-pay.be.
