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A share of the sale price of a work of art can constitute copyright

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...

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How is the share of copyright determined?

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...

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Indexing the copyright ceiling

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...

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Fiscal handling of the transfer of a graphic designer’s copyright

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...

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Impact of the Tax Shift on the copyright tax regime

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...

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