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Since January 1, 2026, software has once again fallen under the Belgian tax regime for copyright, allowing compensation for software copyright transfers or licenses to be taxed at a favorable 15% rate under certain conditions. Companies interested in applying this regime must carefully document qualifying works, creative time spent, and ensure proper contractual arrangements, though social security contributions remain applicable despite the fiscal advantage.

The prospect of Brexit has instigated a great deal of uncertainty in a number of market sectors, but one country is attempting to capitalize upon the possibility that London will no longer be the leading European financial center.