Simont Braun recently assisted one of its clients in obtaining a ruling from the Ruling Commission in which an extensive and refined application was made of the interesting Belgian tax treatment with respect to personal income received from the assignment or license of copyrights.
The distinction between the compensation received by an individual in exchange for professional services rendered and the compensation received for assigning or licensing copyrights is made on the basis of a flat percentage (ranging between 5 and 25%).
The specific percentages as accepted by the Ruling Commission for each specific job description are based on a factual analysis of the individual tasks and creativity required for the respective job descriptions, as well as on the market value of the creative results which are protected by copyright.
Full article available in French [1] and Dutch [2]
For any question, please contact Fernand de Visscher: fdv@simontbraun.eu [3]