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  • Writer's pictureDavid Bultreys

Copyrights : new and more restrictive regime from 2023



New regime: from 01/01/2023


More restrictive definition :

Literary and artistic works mainly concerned.


Limitations :


1) Copyright that exceeds 50% (2023 income), 40% (2024 income) or 30% (2025 income)

of an individual's total remuneration will be taxed as professional income (at progressive rates).


Exceptions : these royalties are not linked to the performance of a service or have been received subsequently, independently of the initial remuneration.


2) Deductible expenses :


Actual costs

Or

Flat fee :

  • 50% on the first €10.000 (to be indexed);

  • 25% on the second €10.000 (to be indexed);

  • 0% beyond.


3) After application of the above limits, the copyright will be taxed as follows:

  • 15% on the first €37.500 (to be indexed) ;

  • 30% beyond €37.500 (to be indexed) if the incomes are not from a professional activity;

  • At a progressive rate above €37.500 (to be indexed) if the incomes are from a professional activity.


4) If the average of the royalties of the previous four taxable periods is higher than €37.500 (to be indexed), the entire year's royalties will be taxed at the progressive rate.



Transitional regime: valid until 01/01/2024

This regime is intended for companies that benefited from the previous regime.


Définition :

Same as the old regime (see article "Copyright: tax advantages?")


Limitations :


1) Points 1) and 4) above are equivalent;


2) Flat-rate deductible expenses reduced by half, i.e. 50% on the first €5.000 (to be indexed) and 25% on the second €5,000 (to be indexed);


3) Limit on the first €37.500 (to be indexed) halved to €18.750 (to be indexed).




Ambre Vanhorebeek, David Bultreys



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