Belgium: Proposed changes to taxation of copyright income earned by individuals
Proposed legislation being considered in parliament would change taxation of copyright income earned by individuals
Proposed changes to taxation of copyright income earned by individuals
Proposed legislation being considered in parliament would change the taxation of copyright income earned by individuals under the Belgian copyright regime.
Background
Copyright income earned by individuals has been taxed at substantially lower rates during the last couple of years under the Belgian copyright regime. It has been reported that parliament is now considering excluding certain sectors from the regime, such as information technology (IT), marketing, architecture and consultancy.
KPMG observation
The exclusion of certain sectors is not explicitly mentioned in the proposed legislation, which still refers to the general copyright protection legislation in quite a broad manner. However, sectors such as IT and marketing may be considered “grey areas” in which it will be difficult to obtain legal certainty as to the application of the regime.
Read a December 2022 report prepared by the KPMG member firm in Belgium
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