On 18 June 2026, KPMG hosted an exclusive session on the reintroduction of the Belgian copyright regime for the IT sector.
On this page, you will find the key takeaways from the webinar. We explain the proposed legislative changes, translate their impact into practical implications, and provide clear focus points and concrete steps to help your organization prepare effectively.
The reintroduction of the copyright regime is clearly gaining momentum. During the webinar, it became evident that the new framework rests on a stronger legal foundation than its predecessor. It is explicitly anchored in the coalition agreement, supported by a concrete draft law, and reinforced by clear signals from the Minister of Finance. Approval is expected in early July, although this timing is not yet certain.
One of the key strengths of the new regime is that it largely builds on the familiar principles that existed prior to 2023. As a result, previous rulings remain a valuable reference point for new applications, provided they are aligned with the updated legislation. At the same time, we are seeing a somewhat stricter interpretation in practice, particularly for activities in the earliest stages of the creative process. A strong substantiation of the creative and original contributions of IT profiles therefore remains essential.
The scope of the regime is broad. Not only commercial software qualifies, but also internally developed applications, provided they contain sufficient creative and original elements. This opens up opportunities for a wide range of roles, including developers, software architects, and certain data and digital profiles. Market interest is significant, with many organizations currently exploring how they can participate or re-enter the regime.
From a financial perspective, the opportunity remains attractive. By qualifying part of the remuneration as copyright income and splitting compensation between a regular and a copyright component, a substantial net benefit can still be achieved without necessarily increasing total salary costs. For many employees, this may result in a net gain of several hundred euros per month. It is important to note that social security contributions remain applicable to copyright income for IT profiles.
The legislator is targeting an entry into force as of 1 January 2026, while the final vote is expected later in 2026. This creates some uncertainty, but also a clear opportunity. Organizations that prepare in advance will be able to act quickly once the legal framework is confirmed.
In practical terms, action is required now. Companies should map their IP profiles, assess the applicable IP percentage per role, and prepare a pre-filing dossier. This ensures that a ruling request can be submitted immediately once the law is formally approved.
Obtaining a ruling often takes several months. Depending on the timing of the legislation, this may affect the feasibility of applying the regime as of 2026. Companies wishing to apply the regime retroactively from 2026 need to take action now. Even for implementation in 2027, it is essential to start the necessary internal preparations and ensure timely communication towards employees.
The key message is clear. Organizations that prepare today will be in the best position to benefit from the renewed copyright opportunities in the IT sector.
