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A brief recap: what was the situation?
Since 1 January 2023, computer programs had been excluded from the copyright regime. As a result, IT professionals could no longer make use of this tax optimisation. For those still covered by the transitional arrangement, the benefit definitively ended on 1 January 2024.
In addition, the budget agreement of 24 November 2025 announced that the flat-rate cost deduction would also no longer apply, except where the author holds a so-called ‘artwork certificate’.
What remains in place in 2026?
The foundations of the copyright regime remain intact. From 2026 onwards, the following still applies:
1. It must concern an original creative work
Only work with a genuine creative input qualifies. The work must be protected by copyright. Examples include original software, modules, interfaces or other creative outputs.
The Constitutional Court has also confirmed that the work involved must indeed be creative in nature. A purely technical or executive task does not qualify.
2. Maximum 30% of the total remuneration
The portion allocated as copyright remuneration must be economically justified and properly documented. If the transfer of copyright is combined with other services, the remuneration for the transfer of copyright may not exceed 30% of the total remuneration.
3. The four-year rule remains in force
The average of gross income from copyright over four years may not exceed 37,500 euros (approximately 77,220 euros indexed for assessment year 2027).
4. The tax treatment remains attractive
The portion classified as copyright income is treated as movable income. This means:
No social security contributions
Taxed at 15% withholding tax on movable income
Instead of progressive personal income tax
The difference can be significant.
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What changes from 1 January 2026?
1. Computer programs brought back into the scope of application
The previous exclusion of software from Article 17, §1, 5° of the Income Tax Code 1992 was met with considerable criticism. Computer programs are, after all, considered literary works under the Code of Economic Law.
The legislator is now correcting this.
From 1 January 2026, computer programs will once again be explicitly included in the copyright regime. This applies to income paid or granted from that date onwards.
In practical terms, this means that, among other things, the following outputs may again qualify:
Software code
Scripts
Applications and modules
Technical documentation
The condition remains that the copyrights must actually be transferred or licenced to a third party, with a view to reproduction, performance or communication to the public. This element will, in practice, undoubtedly require further interpretation.
2. What about the flat-rate cost deduction?
For assessment year 2026 (income year 2025), the flat-rate cost deduction remains temporarily in place:
Up to 20,100 euros: 50% flat rate (effective tax rate of 7.5%)
Between 20,100 and 40,190 euros: 25% flat rate (effective tax rate of 11.25%)
As mentioned, the flat-rate cost deduction for authors without an artist certificate will be abolished from 2026 onwards. The explanatory memorandum explicitly states that the other provisions of the regime, as reformed by the Programme Act of 26 December 2022, remain unchanged.
Nevertheless, caution remains necessary: further legislative initiatives cannot be ruled out.
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Opportunity, but with attention to correct application
The reintroduction of the regime for software developers creates renewed opportunities for tax optimisation, without additional labour costs for the employer.
However, correct implementation is essential. Key points of attention include:
A thorough analysis of the creative nature of the work performed
A realistic and well-substantiated allocation between salary and copyright income
A legally sound transfer or licencing of rights
Proper internal documentation
In practice, an advance ruling is often requested in order to obtain legal certainty.
How can we support you?
Our accounting firms and advisory experts assist companies with:
The analysis of the applicability of the regime
The preparation and submission of an advance ruling (including pre-filing and consultation with the Service for Advance Decisions)
Drafting contractual clauses and annexes
Practical implementation in cooperation with the payroll company
Would you like to know whether your company can also apply this scheme again? Our experts will be happy to review with you how it can be implemented in a tax-compliant and optimised way. Please do not hesitate to contact us.
