Belgium Our Industries Our Expertise Insights Careers About Leyton EN Copyright Tax What are IP Remunerations, and how can I benefit from them? Find out now! Unlock new opportunities for your business Spotlight on Copyright Tax Are the activities carried out by your organisation creative and original? Then the Copyright Tax programme makes sense. This mechanism allows you to allocate to your creative collaborators (employees, freelancers and managers) a special indemnity for the transfer of their copyrights to the company, which benefits from advantageous taxation. Up to 25% of the gross salary can be paid as copyrights, allowing you to considerably increase the final net salary of your collaborators, at the same cost to the employer. Copyright Tax In addition to literary and artistic works, lawmakers have extended the scope of the Copyright Tax to creative works in a broader sense, in particular source code, interfaces and computer programming structures. This programme concerns income from work that is licensed or protected by copyright. For a work to be protected by copyright, it must meet both of two conditions: it must be original and must be expressed and supported by concrete elements. Creative functions include authors, journalists, and designers (artistic field). But they also include software developers, project managers, and data scientists (digital field). This plan can be applied to up to 25% of the employee’s salary envelope. It, therefore, provides for a 50% deduction on a first tranche up to EUR 16,320 (2019, tax year 2020) and then 25% on a second tranche from EUR 16,320 to 32,640 (2019, tax year 2020). How can we help? Leyton will measure the eligibility of your employees, freelancers, directors and will then define a creativity rate per job category. On this basis, our specialists will draft a financial and technical report that will define the operation in detail before concretely implementing it within your company. Three cornerstones to assist tax payers in this particular domain: Analysing your business and identifying the creative job categories Analysing and calculating the income tax benefits Requesting a tax ruling from the Belgian Tax Authorities (legal security) Your Results The goal is to identify and optimise – in a very pragmatic approach – how your company can benefit from this tax programme on a secured, safe basis. Leyton combines tax expertise with experienced scientists and engineer’s capabilities to ensure efficiency and effectiveness. Our Copyright Tax Consultant Alexandre de Groulart Senior Tax Consultant – Masters in Law and Social Law Go Further News – September 18, 2020 Company managers can also benefit from special tax treatment of the copyright royalties For some time now copyright income has benefited from a favourable tax regime, and companies have… Read More You might also be interested in Partial Withholding Tax Credit What are R&D Tax Credits and how can I benefit from them? Innovation Income Deduction What is IID? And how can I benefit from it? Investment Deduction Unlock new opportunities for your business Grants What type of grants can my business benefit from? Leyton in Figures 12 Countries 20 + Years of Experience 24000 + Clients They trust us Get in touch with our Innovation Incentives Specialists Contact us Ready to talk? +32 2 626 27 50 Our Industries Our Expertise Insights Careers About Leyton Contact us Terms of Use Cookies Policy Site Map © 2021 Leyton. All Rights Reserved By clicking “Accept All Cookies”, you agree to the storing of cookies on your device to enhance site navigation, analyse site usage, and assist in our marketing efforts. Cookies policy Accept All Cookies Reject All Cookie Settings