While the Service of Advance Rulings had initially considered that architects could not benefit from the copyright tax regime (see the annual report of the SDA for the year 2011), a decision from 5 April 2016 has just corrected this error. The request related to a firm of architects. The...
Copyright protection for computer programmes is covered by Title 6 of Book XI of the Code of Economic Law. It is specific protection derogating from some points of the general law laid down in Title 5 of the same code. Computer programmes are equated to with literary and artistic works....
The concept of copyright affects many professions. That is why the Service of Advance Rulings has issued decisions for journalists, graphic designers, IT professionals, … However, it had not yet offered a ruling about the situation of a visual artist, and furthermore an artist exercising his or her professional activity...
Since the introduction of the new flat-rate taxation of income regime resulting from the transfer or surrender of copyright and related rights in 2008, one question has regularly come to the forefront: How should we determine the share relative to the transfer or surrender of those rights? First observation: there are no...
The Income Tax Code stipulates that the revenue resulting from the transfer or surrender of copyright or related rights as well as that of legal or compulsory licenses constitutes income from movable assets. However, income from movable assets is, in principle, considered to be professional income when these assets are assigned to the exercise...
The Service of Advance Rulings (hereinafter the SDA) recently issued a new decision relative to the application of the tax system covering copyright. This decision has not yet been published. It concerns a graphic designer exercising his profession in a company. Not surprisingly, the SDA recognises that the graphic designer...
The draft law on the tax shift was adopted on 18 December 2015 by the House. As regards the income from movable assets, the Government took two measures: firstly, it standardised the rate of taxation and secondly, it increased the tax rate to 27%. There are nevertheless exceptions, in particular for revenue resulting...
