Copyright: a changing tax regime

Barbara Vervoort   |  

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There has been a lot to do regarding copyright recently. The government has changed a few things to get back to the original purpose: a favourable tax regime for irregular/variable income from artistic work.

From now on, the favourable tax regime will only be for literary or artistic works or for public performances by artists. As of now, performers must also have an ‘art certificate’. If you do not have an art certificate, you must make your work accessible to the general public or, in other words, an unlimited number of possible viewers or readers. The type of profession or sector does not play any role in this.

Taxation would not be taxation and the government would not be the government were some additional limits not to apply. The ceiling of EUR 70,220 maximum will become mandatory. In specific terms, this means that any income above that ceiling is taxed as professional income.

In order to cushion the changeover to the new regime, the government is providing for a transitional arrangement for the income year 2023. This arrangement exists for those receiving payments which were previously eligible for the application of the ‘old’ copyright tax regime, but since 01.01.2023 are no longer eligible for the reformed system.

The transitional arrangement is only applicable for income year 2023:

  • halving the absolute limit of EUR 70,220, i.e. EUR 35,110
  • halving lump-sum ceilings

In short, as far as copyright is concerned, a lot has changed in our country. The government has tried to cushion the introduction of these changes by means of the transitional arrangement. It remains to be seen, however, whether this is actually the case.

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