The measure had already been announced in the federal government's coalition agreement of February 2025, and on 9 July 2026 the Belgian Chamber of Representatives adopted the relevant bill: software or computer programs will once again qualify for the favourable tax regime applicable to copyright remuneration. The Act of 15 July 2026 reforming personal income tax has since been enacted and published in the Belgian Official Gazette (on 29 July 2026) and applies with effect from 1 January 2026 to copyright remuneration paid or awarded from that date onwards.
Previously, software was covered by the tax regime for copyright remuneration. However, software developers were excluded when the regime was reformed in December 2022. The new legislation reverses that exclusion, without abolishing the other conditions and restrictions introduced by the reformed regime.
July 2026 legislation on software and copyright remuneration
Following publication in the Belgian Official Gazette, Article 17(1)(5) of the Belgian Income Tax Code 1992 reads as follows, with effect from 1 January 2026:
"Income from movable property and capital comprises all proceeds of movable assets used for any purpose whatsoever, namely: (…) 5° income:
- obtained from the assignment or licensing, by the original rightsholder or his or her heirs or legatees, of copyright and related rights, as well as statutory and compulsory licences governed by law, as referred to in Book XI, Titles 5 and 6, of the Code of Economic Law or analogous provisions of foreign law;
- relating to original literary or artistic works as referred to in Article XI.165 of the Code of Economic Law, performances by performing artists as referred to in Article XI.205 of the same Code, or computer programs as referred to in Articles XI.294 and XI.295 of the same Code;
- with a view to the exploitation or actual use of those rights, except in the event of circumstances beyond the control of the contracting parties, in accordance with fair professional practice, by the assignee, the licensee or a third party;
- provided that the aforementioned original rightsholder holds an arts work certificate as referred to in Article 7 of the Act of 16 December 2022 establishing the Arts Work Commission and improving the social protection of arts workers, or in analogous provisions adopted by another Member State of the European Economic Area or having similar effects; or
- failing this, provided that, as part of an assignment or licence granted in accordance with the first three indents, the rightsholder assigns or licenses those rights to a third party for communication to the public, public performance or presentation, or reproduction;
(…) as well as the aforementioned income obtained by the aforementioned rightsholder through a collective management organisation referred to in Article I.16(1)(4) to (6) of the Code of Economic Law." (emphasis added)
Software and copyright: tax and legal requirements
From 1 January 2026, computer programs or software will therefore once again fall within the tax regime for copyright remuneration, under which qualifying remuneration is treated as income from movable property, subject to the same requirements as in other sectors. The conditions introduced by the December 2022 reform will remain in force.
Communication to the public or reproduction of computer programs
These include the requirement that the rights be assigned or licensed for communication to the public, public performance or presentation, or reproduction. This requirement applies to rightsholders who do not hold an arts work certificate.
The former Minister of Finance, Vincent Van Peteghem, took the view that the statutory words "for communication to the public, public performance or presentation, or reproduction" should be interpreted as invariably requiring the works to be distributed to the public. This would create difficulties for works that are used exclusively within a client's organisation.
On 20 May 2026, the current Minister of Finance, Jan Jambon, clarified before the Chamber's Finance Committee that these concepts must be read separately. In particular, there need not always be a "communication to the public": "reproduction" of the works may also suffice, as may a "public performance or presentation" (the latter is not relevant to software). Minister Jambon's interpretation is indeed the only correct reading of the statutory wording, and its express confirmation is welcome.
Maximum amount of copyright remuneration eligible for favourable tax treatment
The maximum amount of copyright remuneration remains set at EUR 37,500 per year. This threshold is indexed annually and amounts to EUR 77,220 for income year 2026.
In addition, the average copyright income received during the four preceding taxable periods may not exceed EUR 37,500. This amount is also indexed annually and stands at EUR 77,220 for income year 2026. If the average exceeds this threshold, the favourable tax regime cannot be applied for the relevant income year.
In any event, software developers are strongly advised not to approach these maximum amounts. Further information on the calculation of copyright remuneration is provided below.
No further standard deduction for expenses without an arts work certificate
The lumpsum deduction for expenses was abolished from 1 January 2026, except for persons holding an arts work certificate. In other words, from income year 2026 onwards, copyright remuneration falling below the applicable thresholds is subject to withholding tax on income from movable property at a rate of 15%, without the benefit of the standard deduction for expenses. That deduction remains available for income year 2025, but software does not qualify for the regime for that income year.
The 30% limit where copyright remuneration is linked to an underlying service
Where copyright remuneration is linked to an "underlying service", it must be limited to a maximum of 30% of the total remuneration. This restriction does not apply where the copyright remuneration is received subsequently and separately from the fee for the initial assignment, and is therefore not linked to the provision of a service. Nor does it apply where the work was created on the author's own initiative rather than "on commission".
Calculation of copyright remuneration under recent tax rulings
Several recently published Belgian tax rulings concerning management companies (that is, situations in which an author receives copyright remuneration from a company of which he or she is also a director) calculate the copyright remuneration on the basis of a maximum of 25% of the financial package received by the author-director from the company, multiplied by a coefficient reflecting the proportion of working time devoted to creative activities. These rulings relate to sectors other than software.
The term "financial package" refers to the gross remuneration paid or attributed by the company, in cash or in kind, in respect of the services performed. Certain amounts are excluded, such as expenses proper to the company, remuneration subject to a special social security contribution, such as double holiday pay, the benefit in kind arising from the use of a company car, warrants, severance income payable by third parties, such as benefits paid under sickness or invalidity insurance.
For example, an author-director who devotes 75% of his or her time to developing works protected by copyright may receive 18.75% of the financial package as copyright remuneration (25% × 75%). An author who devotes only 50% of his or her time to such creative work may receive no more than 12.5% of the financial package as copyright remuneration.
Examples of such rulings or advance decisions (albeit in sectors other than software) include: Ruling No. 2026.0099 of 2 June 2026; Ruling No. 2026.0248 of 12 May 2026; Ruling No. 2026.0162 of 5 May 2026; Ruling No. 2026.0045 of 10 March 2026; Ruling No. 2025.0985 of 27 January 2026; Ruling No. 2025.0968 of 20 January 2026; Ruling No. 2025.0794 of 2 December 2025; Ruling No. 2025.0668 of 18 November 2025; Ruling No. 2025.0636 of 9 October 2025; Ruling No. 2025.0609 of 30 September 2025; Ruling No. 2025.0541 of 16 September 2025; Ruling No. 2025.0559 of 2 September 2025; Ruling No. 2025.0302 of 1 July 2025; and Ruling No. 2025.0261 of 27 May 2025.
This does not mean that a calculation based on the company's turnover is automatically excluded, only no example rulings supporting that method are currently available. A calculation based on the company's turnover rather than on the author/director's remuneration will generally produce both a greater tax advantage and a higher risk in the event of a tax audit. It may nevertheless be more logical and accurate in certain circumstances — for example, where a software developer creates a software tool on his or her own initiative, rather than for a particular client, and the developer's company subsequently licenses it to multiple end customers.
Conclusion: favourable tax treatment of copyright remuneration for software from 2026
The renewed inclusion of software or computer programs in the tax regime for copyright remuneration is good news for the Belgian IT sector and for software developers in particular. The extension is also legally defensible, since computer programs have long enjoyed copyright protection. Their tax treatment nevertheless remains a mainly political choice that will undoubtedly have budgetary consequences.
Software developers wishing to receive copyright remuneration should first have their individual circumstances examined carefully and obtain a properly substantiated written agreement drafted by a legal professional. Among other matters, it must be determined whether the software is protected by copyright, who the original author is, whether a valid assignment or licence takes place, whether the assignee or licensee can actually exploit or use the rights, and whether the remuneration has been calculated correctly and on an arm's-length basis.
Employers wishing to pay copyright remuneration to employees are, in any event, strongly advised to obtain an advance tax ruling.
In all cases, the regime should be applied cautiously and on the basis of proper documentation.
This article was originally published on the Finnian & Columba blog: Software copyright tax regime returns in Belgium in 2026.
