Get more out of your software: make the most of copyright in 2026
14/04/2026
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Good news for the IT sector: as of 1 January 2026, it will once again be possible to use the tax-favourable copyright regime for software. Although the legislation has not yet been finally approved, the reintroduction appears to be a done deal. This creates interesting opportunities for companies and software developers looking to optimise their remuneration structure from a tax perspective.
When are you eligible?
To benefit from the copyright regime, a number of strict conditions must be met. First, there are substantive requirements relating to the work itself. It must be an original, concretely developed work within the literary or artistic sphere, clearly attributable to the author. Mere ideas or concepts therefore do not qualify.
In addition, important legal and tax rules apply. There must be an effective transfer of economic rights in return for a copyright fee, the scope and terms of which are described clearly and concretely. The work must also be effectively exploited by the transferee. A written, dated and signed agreement is strongly recommended. Finally, the fee must be properly substantiated using either the remuneration method or the turnover method, taking the applicable caps into account.
Key points to consider
The reintroduction of copyright also comes with certain risks. Many businesses previously compensated for the disappearance of this regime through alternative forms of remuneration. Reintroducing copyright payments now may create a risk that the tax authorities view this as disguised salary optimisation. In that case, obtaining an advance ruling can be crucial to secure certainty.
The “public character” of software also plays an important role. Programs developed exclusively on a bespoke basis for a single client may not qualify, unless they are nevertheless exploited afterwards. Here too, an advance ruling can provide clarity.
The regime has also become slightly less advantageous from a tax perspective. The lump-sum expense deduction remains reserved for artists holding an art-work certificate. From a social security perspective, nothing changes: copyright payments remain subject to social security contributions for employees, while self-employed persons remain exempt from social contributions.
Get professional guidance
Applying the copyright regime correctly requires a well-considered approach and a robust file. Would you like to (re)use this attractive scheme? Our tax experts are happy to support you with the analysis, drafting the required documentation and preparing watertight agreements.
Contact us today and make the most of this opportunity.
Author: Karel Van Hootegem