Warning obsolete article: new regime in force on 01/01/2023
Works such as computer software, articles, constructions, photographs, lessons, songs, ... entitle their creator to copyright remuneration.
Copyright, an advantageous tax system?
Being paid through copyright provides a low-tax income.
The scheme also allows employers to reduce their wage costs.
Generally accepted remuneration:
self-employed: maximum 12.5% of the turnover related to the creation ;
employees: maximum 25% of gross salary.
Deductible expenses :
Actual costs
Or
Flat fee (income 2021) :
50% on the first bracket from € 0.00 to € 16,680.00;
25% on the second bracket from €16,681.00 to €33,360.00;
0% over €33,360.00.
The maximum deduction of costs is therefore €12,510.00
Tax rate (income 2021) :
15 % on the first €62,550.00 (+ municipal surcharges and/or agglomeration tax);
Above €62,550.00: considered as professional income.
The effective tax rate will therefore be between 7.5% and 15%.
Recommendations:
It is strongly recommended to establish an agreement between the company and the beneficiary of the income.
It is advisable to request a tax ruling from the Advance Rulings Service to verify that your work can be considered as copyright, but also to validate the percentage of remuneration to apply.