Copyright regime for IT-profiles: the DVB/SDA confirms retroactive application from 1 January 2026
On September 2nd 2026, the Belgian ruling office (DVB/SDA) published an important update on the application of the tax-favourable copyright regime to computer programs and software development. PwC Belgium summarized the key takeaways below.
Background
After years of uncertainty, the development of computer programs and software, as of January 1st, 2026, once again fall within the scope of the tax-favourable copyright regime. Under this regime, a portion of the remuneration paid for the transfer or licensing of copyrights on software can be taxed as movable income at an effective rate of only 15%, rather than as ordinary professional income. As expected, the DVB/SDA experiences a significant surge in advance tax ruling requests from the IT sector.
Key message: retroactive application
To safeguard legal certainty and allow for a thorough review of applications, the DVB/SDA confirms that advance tax rulings delivered up until 30 June 2027 may cover copyright remuneration granted as from 1 January 2026, provided that all legal conditions are met. This is welcome news for companies in the IT sector wishing to apply the regime from 2026 onward, but whose ruling procedure is still pending or has yet to be initiated.
A word of caution
The extension to computer programs and software development does not mean that every software-related remuneration automatically qualifies. The ruling office emphasizes that it will assess each application individually, examining - among other things - the originality of the work, the transfer or licensing of the rights, the manner in which those rights are actually exploited, and the economic valuation of the copyright remuneration.
As a reminder: an advance tax ruling remains the only way to secure full legal certainty on the tax treatment of such remuneration.
Practical implications
There is still time to apply for a ruling - but the clock is ticking. If you wish to benefit from this favourable regime as from 2026, with legal certainty, PwC Belgium recommends initiating the ruling process sooner rather than later.
PwC Belgium has a dedicated team with deep expertise in copyright taxation and the ruling procedure. PwC Belgium would be happy to discuss how this regime can be implemented within your organisation.
For more insights on the renewed copyright regime and further assistance, please reach out to your regular PwC contact, Bart Van den Bussche, Pierre Demoulin or Sandra De Weerd.
