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Belgium: new copyright withholding tax rules

Belgium has amended its tax rules governing copy right income of artists and authors. The applicable rate has remained at 15%, but the lump sum deduction have been amended. For the first bracket of EUR 10,000 the lump sum deduction will be 50%, and for the next bracket of EUR 10,000 the deduction will be 25%. In addition the tax treatment of copyrights has for individuals been standardized in the sense that such income is ? until the amount of EUR 37,500 - always to be considered as financial income (and thus subject to a 15% tax burden). Above this amount, the current rules remain applicable, which means that the income may be taxed as miscellaneous income (taxed at 33%) or professional income (taxed at maximally 50%). The withholding obligation is broad and applicable retroactively from 1 January 2008. Commentators expect that this retroactive effect will ultimately be abandoned by the Constitutional Court.
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Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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