Are these measures already official ?
Not yet. This article discusses a draft law. The proposed text still needs to go through several stages, including approval by parliament and publication in the Moniteur belge. Until then, changes may still occur, and the measures are not yet legally binding. We will keep you informed of the situation's evolution via Lex4You.
Computer programs excluded from the scheme since 2023
Three years ago, the programme law of 26 December 2022 significantly reformed the copyright regime.
Thanks to the low tax rate, the tax regime for copyright became popular in an increasing number of sectors and businesses.
To prevent abuse, the government decided to limit the scope of copyright from 2023 to income received in an irregular and random manner from artistic activities. Computer programs, which are treated as literary works, have thus been de facto excluded from the favourable regime.
To learn more, read our news on the copyright reform
A heavily contested exclusion
This exclusion has sparked numerous criticisms in the IT sector.
It created an unjustified difference between software developers, who are no longer covered, and other digital professions such as web designers, content creators, or certain gaming professions, who remain eligible.
Moreover, it generated significant uncertainty as some income derived from software could still be considered copyright, while others were not.
Towards a restoration of copyright for the IT sector
In light of these inconsistencies, the government now wishes to eliminate the difference in treatment with other literary works and between different digital professions.
The draft law of 17 December 2025 thus provides for the reintegration of computer programs into the scope of the copyright tax regime from 2026. The aim of this measure is to achieve a clearer and more logical delimitation of the scope.
The other provisions of the copyright regime, as amended by the programme law of 26 December 2022, remain unchanged.
This modification should apply to income paid or attributed from 1 January 2026.
Strict conditions applicable from 2026
The reopening of copyright to software designers comes with strengthened cumulative conditions.
Thus, as with other eligible professions, software developers will also have to meet the condition that the rights must be transferred or licensed to a third party "for the purposes of public communication, execution or public representation, or reproduction."
They will also need to ensure compliance with the limits and ceilings established by the 2022 law. In addition to the absolute ceiling of 77,220 euros (amount for the 2026 income year), it is necessary to consider the relative limit and the average calculated over four taxable periods.
More information on these conditions: "Copyright reform: the law has been published"
Maintenance of flat-rate fees for holders of a 'certificate of artistic work'
The government had initially announced the removal of flat-rate fees from 2026. This measure is ultimately not included in the draft law of 17 December 2025.
However, a programme draft law provides that flat-rate fees will no longer apply for those who do not hold a certificate of artistic work. This measure is not yet official.
Consequently, flat-rate fees are provisionally maintained.
A favourable tax regime
If the conditions are met, copyright income benefits from a favourable tax regime. They are indeed taxed as investment income up to a ceiling of 77,220 euros. Consequently, they will not be subject to the advance tax levy but rather to the investment tax, at a favourable rate of 15%, after deduction of actual and flat-rate expenses.
This represents a significant difference compared to the progressive rates applicable to ordinary professional income which can reach 50 %.
Moreover, the rate of 15% is further reduced by the application of flat-rate expenses, namely:
- 50 % for income up to 20,590 euros
- 25 % for income from 20,590 to 41,180 euros
- 0 % for income above 41,180 euros
In practice, the first 20,590 euros earned by the author during the year will therefore be taxed at a rate of only 7.5%.
What does Securex do for you ?
Do you employ software designers in your company and would you like to establish a copyright regime? Or do you have questions about the copyright regime in general ?
Do not hesitate to contact our specialists by email at the following address : consultinglegal@securex.be.
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