Reformed Copyright Regime Does Not Violate Principle Of Equality

On 16 May 2024, the Belgian Constitutional Court addressed the question whether the (amended) favorable copyright regime violates the principle of equality in the interpretation that income from computer programs would be excluded.

Background

An individual who transfers or licenses copyrights or related rights in exchange for a remuneration can benefit from a favorable tax regime since 2008.

The remuneration received in exchange for the transfer or licensing of the copyrights qualifies as movable income which is taxed at a separate tax rate of 15% ( certain thresholds apply). Since the taxable basis is calculated by deducting lump sum expenses, the effective tax rate is further reduced.