💡 1. Copyright: what is it and who is it for?
Copyright lets creators protect their original works against unauthorised use (Article XI.165 of the Code of Economic Law). When you grant a client the right to use one of your creations, part of your fee can be invoiced as copyright.
It is not reserved for writers and artists. The following professions can also be concerned:
Copywriters, translators
Graphic designers, architects
Photographers, videographers
Software developers
To be able to invoice copyright, your work must:
be original and creative;
exist in a tangible form (text, image, computer code, design, etc.). An idea or concept alone is not enough;
be the subject of a transfer or licensing of rights to a third party who uses, publishes and/or reproduces your creation.
On the tax side, you must also be the creator of the work (the original rights holder) and meet one of these two conditions:
hold an Arts Work Attestation;
or transfer a work intended to be communicated to the public, reproduced, performed or presented publicly.
💰 Why is it worthwhile? Copyright is considered movable income. It is taxed separately at 15%, instead of the progressive rates that apply to your professional income.
⚠️ A tax advantage, but not without obligations.
Invoicing copyright means meeting specific conditions. That creates paperwork for you and for your client (written agreement, withholding tax, tax forms). And the tax authorities keep a close eye on this regime.
👉 2. Two ways to manage your copyright
You have a choice between two approaches.
Option 1: you manage it yourself, in Accountable
You draw up the transfer agreement with your client and you create your invoices with a copyright line in Accountable. You then track the withholding tax and include this income in your tax return.
→ Accountable helps you to invoice, calculate the withholding tax and prepare your return. The steps are in this article.
Option 2: Creative Shelter handles it for you
Creative Shelter takes care of the entire tax, legal and administrative follow-up of your copyright, from start to finish. You do not need to master all the detailed rules below yourself.
→ More info on the Creative Shelter website. Already using it? Here's how to find your Creative Shelter invoices in Accountable.
The rest of this article covers the rules to know if you manage your copyright yourself (option 1).
🎨 3. Do you need an Arts Work Attestation?
No, not to invoice copyright. You can invoice and receive copyright without an attestation, whether you invoice yourself or through Creative Shelter, as long as you meet the conditions in point 1.
The attestation mainly plays a role for the flat-rate expense deduction, which reduces the taxable part of your copyright.
⏰ What changes from the 2026 income year
The Programme Act of 30 May 2026 reserves flat-rate expenses, with effect from 1 January 2026, for holders of an Arts Work Attestation of the ordinary type or higher, and only for income linked to the activities covered by that attestation.
✅ With an ordinary attestation or higher: the 50% and 25% flat-rate expenses still apply, for the activities covered by the attestation.
❌ Without an attestation, or with a 'starter' attestation: no more flat-rate expenses. The 15% withholding tax is then calculated on the full amount of your copyright.
✅ Actual expenses: you can still deduct your actual expenses, provided you can substantiate them.
📈 Consequence: without flat-rate expenses, the taxable base increases, and so does the tax on this income.
🚨 The old rules (flat-rate expenses for everyone) still apply for 2025 income, declared in 2026.
How do you apply for an Arts Work Attestation?
➡️ You can do so via this link.
ℹ️ To indicate in Accountable whether or not you hold an Arts Work Attestation, follow the steps in this article.
📄 4. How do you invoice copyright?
4.1. Written agreement with your client
To invoice copyright, the transfer of the rights and their remuneration must be set out in a written document:
A copyright transfer agreement
A specific clause in your general terms and conditions
A quote or offer signed by the client
Be precise about:
The territory: Belgium, Europe, worldwide?
The duration: one year, five years, unlimited?
The formats: print, digital, audiovisual?
4.2. Breakdown of the invoice
Your invoice must include two separate lines:
Service fees (subject to personal income tax)
Copyright remuneration (subject to withholding tax)
⚠️ Allocation rule: copyright income cannot exceed 30% of the total remuneration received. This rule still applies in 2026.
4.3. VAT rates
→ 21% on service fees (the service).
For the copyright part of the invoice:
→ 0% VAT (exemption): under strict conditions
The transfer of copyright can be exempt from VAT if it meets the conditions of Article 44, §3, 3° of the VAT Code. All of the following conditions must be met:
A publishing contract is concluded between a natural person (the author) and a publisher, producer or operator of the work.
The work is published or made accessible to the public, whether for payment or not.
The work belongs to a field protected by copyright (literature, science, the arts).
The buyer of the rights is an operator and not a mere intermediary: they publish the author's work.
💡 It does not matter how the work is made accessible to the public: on paper, electronically or via a website.
💡 The publisher does not necessarily have to carry out a publishing activity. A manufacturer of household appliances, for example, can be considered a "publisher" for technical manuals made available to the public.
⚠️ Important
For the exemption, the author must be a natural person. A publishing contract concluded between a company and a publisher therefore cannot benefit from it.
If the conditions are met, the exemption is mandatory: you cannot choose to apply VAT anyway.
→ 6% VAT: the general principle
As a general rule, the transfer of copyright is subject to the reduced rate of 6% (Article 18, §1, 7° of the VAT Code and Royal Decree No. 20, Annex, Table A, Section XXIX). This rate applies when:
the VAT exemption does not apply;
the work is protected by copyright;
it is neither computer software nor advertising.
In practice, the 6% rate applies to most independent authors who invoice their copyright to publishers, producers or other operators.
→ 21% VAT for certain transfers
The standard rate of 21% applies in particular to:
computer programs (software, applications, etc.);
advertising creations (for example a visual or video for a marketing campaign);
services including additional work (creation, graphic design or development invoiced on top of the transfer of rights).
Situation | Applicable VAT |
Publishing contract meeting all exemption conditions | 0% |
Transfer of copyright outside the exemption (except computer program and advertising) | 6% |
Computer program | 21% |
4.4. Withholding tax
Copyright is taxed separately at a fixed rate of 15%. This withholding tax is withheld by your client from the amount they pay you, and then remitted to the State.
To make things easier for your client, show the following on your invoice:
the total amount including VAT;
the withholding tax amount;
the net amount to be paid.
⚠️ The withholding tax must be paid and declared within 15 days of the invoice issue date.
💡 In Accountable, you can create your invoices with copyright, calculate the withholding tax and simplify your tax return. The steps are in this article.
4.5. Maximum ceiling
Description | Income 2025 (AY 2026) | Income 2026 (AY 2027) |
Maximum amount of copyright qualifying as movable income (absolute limit) | €75,360 | €77,220 |
4.6. What is the impact for your clients?
Invoicing copyright gives you a tax advantage, but it comes with obligations for your client: they must withhold and remit the withholding tax on your copyright. In practice, your client settles three elements:
the payment for your services;
the payment for the transfer of your copyright;
the withholding tax, which they remit to the State.
In addition to the payment, your client must declare this withholding tax. This allows the tax authorities to automatically include this income in your return via Tax-on-web. If they fail to do so, you will be responsible for paying this withholding tax.
Since 2013, copyright income must always be reported in your tax return, even if your client has already paid the withholding tax.
🗂️ 5. Copyright and bookkeeping
Because copyright benefits from a favourable tax regime, it is often audited. Remember to:
keep all your contracts and proof of transfer;
issue accurate invoices that clearly distinguish services from copyright;
check that your clients do pay the withholding tax within 15 days.
📆 6. Declaring copyright in your tax return
Copyright must be declared in your personal income tax declaration.
6.1. Flat-rate expenses
Flat-rate expenses are calculated per income bracket:
% on the bracket | Income 2025 (AY 2026) | Income 2026 (AY 2027) |
50% | €0 to €20,100 | €0 to €20,590 |
25% | €20,100 to €40,190 | €20,590 to €41,180 |
Absolute maximum | €15,072.50 | €15,442.50 |
⚠️ From the 2026 income year, these flat-rate expenses are reserved for holders of an ordinary or higher Arts Work Attestation, for the covered activities (see point 3). Without an attestation, you can deduct your substantiated actual expenses.
6.2. Calculation example (2025 income)
You receive €25,000 in copyright:
€20,100: 50% deduction → €10,050 left
€4,900: 25% deduction → €3,675 left
Taxable amount: €10,050 + €3,675 = €13,725, subject to the 15% withholding tax, i.e. €2,058.75
For comparison, on 2026 income without an attestation, no flat rate applies: the 15% withholding tax is charged on the full €25,000, i.e. €3,750 (excluding any actual expenses).
6.3. Summary of tax rates (2025 income)
Thanks to the flat-rate expenses, the effective tax is 7.5% on the first bracket, 11.25% on the second and 15% beyond.
1st bracket | 2nd bracket | 3rd bracket | |
Copyright income 2025 | €0 to €20,100 | €20,100 to €40,190 | €40,190 to €75,360 |
Flat-rate expenses | 50%, i.e. €10,050 | 25%, i.e. €5,022.50 | No deduction |
Withholding tax at 15% | €1,507.50 (15% of 10,050) | €2,260.13 (15% of 15,067.50) | €5,275.50 (15% of 35,170) |
Net income | €18,592.50 | €17,829.87 | €29,894.50 |
Effective tax | 7.5% | 11.25% | 15% |
6.4. Where do you fill in these details in your return?
In box VII, Income from capital and movable assets:
Gross income (here 25,000): code 1123
Deductible expenses (here 10,050 + 1,225): code 1124
Withholding tax (here 2,058.75): code 1119
6.5. Tax form 281.45
→ If your client pays and declares the withholding tax: they complete this form, you have nothing to do.
→ If you pay the withholding tax yourself and file form 273S on behalf of your clients: you must file form 281.45 in your clients' name.
⚠️ Filing form 281.45 is mandatory. The deadline is 28 February for the previous year's income.
⚠️ 7. Watch out for tax audits
The tax authorities keep a close eye on the use of copyright. They can reclassify this income as professional income if:
the work is not sufficiently original;
the transfer conditions are not respected;
the breakdown on the invoices is abusive.
📌 8. Specific cases
8.1. Self-employed with other income
If you have other activities (consulting, services), only your creative work can be invoiced as copyright.
8.2. Companies and copyright
Companies cannot benefit from this regime, but they can pay copyright to their directors or employees, under certain conditions.
💡 Would you rather not manage all this yourself?
The rules around copyright are complex and vary from one situation to another. Creative Shelter can take care of the entire tax, legal and administrative follow-up for you, and for your clients.
Questions? We're at your disposal in the chat below. 😊