Software copyright tax regime returns in Belgium in 2026
The measure had already been announced in the federal government’s coalition agreement of February 2025, and on 9 July 2026 the Belgian Chamber of Representatives adopted the relevant bill: software or computer programs will once…
Copyright payments for employees: This article explains how to apply the favourable Belgian tax regime of copyright payments to employees. Copyright payments: the favourable tax regime for employees Since the Belgian Act of 16…
Does a company director have to pay VAT on the copyright fees he receives from his own company? This has been a point of discussion for a long time. Now the Belgian Ruling Commission has…
Software developers are getting paid increasingly via copyright payments. These copyright payments are advantageous for both independent software developers and employee-developers. However, it is important to not pay excessive copyright royalties. Belgian tax authorities are…
Software developers in Belgium frequently use a copyright tax optimisation scheme to receive tax-friendly payments from their own company (bvba/sarl or gcv/scs) or from their employer. The tax rate for these copyright payments is 7,5%…
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