COPYRIGHT PAYMENTS FOR EMPLOYEES: A FAVOURABLE TAX REGIME
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…
Copyright on photographs: In its judgment of 3 November 2021, the Commercial Court of Ghent dismissed the claims of ‘Permission Machine’ against Kortom VZW. Permission Machine had filed a claim “as in summary proceedings” based…
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…
This week, the book ‘Copyrights and Taxes’ by Bart Van Besien and Bart Buelens was published by Gompel & Svacina. This book gives a practical overview of the favourable tax treatment of copyright royalties in…
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…
Yesterday, the Court of Justice of the European Union (ECJ) rendered an important decision on copyright law and music sampling in its ‘Metall auf Metall’ decision. The full text of the decision has not yet…
Three men who sold illegal streams of football matches to more than 1,000 English pubs, clubs, and homes and who made five million pounds over a ten-year period from these activities, have been sentenced to…
Yesterday, the EU Parliament approved a new copyright directive (Directive on copyright and related rights in the Digital Single Market). What does this new legislation mean in practice? Copyright Directive: European copyright update The last…
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%…
The Court of Justice of the European Union ruled on 13 November 2018 (Case C-310/17) that the taste of a food product is not protected under copyright law. The case was between the Dutch companies…
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