- Objective: to transfer the remuneration associated with intellectual property and with copyright to the worker, allowing him to benefit from a reduced taxation on the valorisation of his work.
- As taxable income from movable assets, and under certain conditions, copyright is subjected to an interesting tax system since 15% of the income concerned, instead of the usual brackets of the withholding tax.
- Subject to eligibility, this may therefore represent a net cash benefit for creative workers, the condition here being that the original character of creations must be established in a secured manner.
- Works such as informatics encoding, artistic creation in connection with publicity documents, etc., are eligible for copyright.
Our experts have decided to support and guide you through the securement and implementation of this difficult system in the eyes of the tax authorities. To that end they proceed by way of a ruling, bringing legal security to company and worker alike:
- Identification of activities and workers eligible for this tax treatment and the creative part of income that might benefit from being subjected to the copyright tax system;
- Securement of your application through the delivery and introduction of a ruling at the Early Decisions Service (Service des Décisions Anticipées – SDA);
- Once validated by the SDA, application of the content ratified by the ruling with your social secretariat.
Our added value
- Our combined expertise in payroll and fiscal matters;
- Our history and our knowledge of the mechanisms of the tax authorities for the introduction of rulings in correct form;
- Our satisfied IT sector clients who can vouch for our services.