Are these measures already official?
Not yet. In this article, we discuss a draft programme law, which still needs to go through several steps. Until this legislative process is completed, the proposed measures may still change and do not yet have legal force. We will keep you updated on further developments via Lex4You.
The tax-favourable regime for copyright
Income from copyright is taxed at a favourable rate of 15% withholding tax up to an amount of €77,220 (income 2026).
Additionally, if you receive copyright income, you can currently also count on the following flat-rate expenses:
- 50% on the income bracket from €0 to €20,590
- 25% on the income bracket from €20,590 to €41,180
- 0% on the income bracket above €41,180
This brings the actual tax burden down to just 7.5%.
Importance of the artwork certificate
Anyone wishing to benefit from the favourable tax regime for copyright must meet a number of conditions. One of those conditions is that the author must transfer or license their copyright to a third party for public communication, public performance or staging, or for reproduction. Authors who possess an artwork certificate do not need to demonstrate that they meet this condition.
There are three types of artwork certificates: a “regular” artwork certificate, the “plus” artwork certificate, and the “starter” artwork certificate. You can read more about this in our thematic article: When does the artist have an employee status? | Securex
Although this is an important advantage, the majority of copyright beneficiaries today do not possess such a certificate. Until now, it has not been a requirement to benefit from the tax-favourable regime.
That is now changing, as the legislator explicitly links the retention of this favourable regime to the possession of an artwork certificate. This significantly increases the importance of this certificate compared to before.
The artwork certificate as a necessary document for the tax-favourable regime
A draft Programme Law retains the above flat-rate expenses from January 1, 2026, exclusively for holders of a “regular” artwork certificate and a “plus” artwork certificate.
Those without an artwork certificate or with a “starter” artwork certificate will consequently no longer qualify for the aforementioned flat-rate expenses. They will also not be able to fall back on the general flat-rate expense of 15% for so-called concession of movable goods.
They can, of course, still prove their actual expenses.
Limitation to activities covered by the certificate
And it goes even further. Even holders of a (regular or plus) artwork certificate do not retain the flat-rate expenses indefinitely.
The flat-rate applies only to income from activities covered by such a certificate at the time of payment or allocation.
For activities outside the scope of the certificate (regular or plus), the application of the flat-rate expenses is therefore no longer possible.
An example for illustration
A graphic designer holds a regular artwork certificate, which specifically covers his artistic illustrations. When he receives copyright for these activities, he may continue to apply the flat-rate expenses because the illustrations fall within the scope of his certificate.
Additionally, the same designer also creates commercial logos for companies. However, these assignments do not fall under his artwork certificate, as the certificate only covers his artistic, and not his commercial, activities. Therefore, even if he has a regular or plus certificate, he can no longer use the flat-rate expenses for these commercial assignments.
Application from January 1, 2026
The exclusion of the flat-rate expense deduction takes effect from January 1, 2026 and applies to all income that is paid or allocated from that date.
For the withholding of withholding tax, a separate transitional arrangement applies:
- The new restrictions only apply from the tenth day after the publication of the Programme Law in the Official Gazette
- Until then, the current calculation method for withholding tax remains applicable.
Practical consequence
Authors without a certificate (or with a starter certificate) currently pay too low a withholding tax, which means they may have to pay additional tax when their final tax calculation is made.
Copyright scheme reopened for the IT sector from 2026
In addition to the above changes, the copyright scheme will also be reopened for the IT sector starting in 2026. This proposed change is also not yet official.
Read more: "Copyright from 2026 again open for IT sector"
What does Securex do for you?
Do you have questions about this measure or about copyright in general? Please feel free to contact our specialists at the following email address: consultinglegal@securex.be.
