The reform of the tax regime for copyright income brings the IT sector back within the scope of the regulation. The law was enacted on July 29, 2026, thereby creating new opportunities for Belgian IT companies and their technical staff.

Furthermore, two important points were clarified during the parliamentary debate. The conditions regarding “communication to the public” and “reproduction” are alternative and therefore do not need to be met cumulatively. In addition, IT companies that were already using the previous 2008 regime will, in principle, be able to regain access to the new scheme.

This is relevant for IT companies, not only from a tax perspective, but also in terms of their HR and compensation policies and the way software development is documented.

What changes are coming for the IT sector?

The tax regime for copyrights allows, under certain conditions, for more favorable tax treatment of compensation received for the transfer or licensing of copyrights.

The reform restores this option for the IT sector, which had largely fallen outside the scope of the regime due to previous legislative changes.

For companies with developers and other technical professionals, this can once again become an attractive component of their compensation policies. At the same time, applying the regime requires a careful analysis of the software creations, the contractual agreements, and the compensation awarded.

Public disclosure or reproduction?

An important clarification during the parliamentary debate concerns the conditions for bringing software under the copyright regime.

The Minister of Finance confirmed that “communication to the public” and “reproduction” are alternative conditions. Therefore, they do not both have to be met. It is sufficient for one of the two conditions to be met.

This is particularly relevant for software, as traditional copyright concepts are not always easily applicable to computer programs.

This clarification creates greater legal certainty and may broaden the scope of the regime in practice.

Do you also offer in-house software and custom development?

One of the most significant implications is the potential application of the regime to in-house software and custom software development.

Many IT companies develop software that is not publicly distributed or commercially offered. Examples include internal applications or software developed specifically for a single client.

The fact that software is not widely marketed does not necessarily preclude the creation from falling within the scope of the copyright regime.

The new interpretation therefore provides more scope to assess such developments within the framework of copyright law.

However, this does not mean that every form of in-house or custom software automatically qualifies. The specific situation must be examined, taking into account, among other things:

• the nature of the software creation;
• the relevant functions and activities;
• the transfer or licensing of copyrights;
• the contractual agreements;
• the ratio between the standard compensation and the copyright compensation;
• and the required documentation.

Proper substantiation therefore remains essential.

What does this mean for HR and compensation?

The reform is not solely a tax issue. For IT companies, it also has a clear impact on HR.

In a competitive labor market, the ability to structure part of the compensation in a more tax-efficient manner can contribute to a more attractive total compensation package for developers and other technical roles.

Companies that wish to reapply the copyright regime must therefore look beyond payroll processing. The broader compensation structure and communication with employees also deserve attention.

For example, employees must clearly understand how their compensation package is structured and what impact the potential application of the regime would have.

For companies that had set this issue aside following previous reforms, this is therefore a good time to reassess which employees and software creations may be eligible.

Documentation and legal certainty are crucial

Proper application of the regime begins with thorough analysis and documentation.

It is important to clearly establish:

• which software creations are relevant;
• which employees are involved in the development;
• which copyrights are transferred or licensed;
• on what contractual basis this occurs;
• and how the copyright compensation is determined.

Proper processing through payroll and tax reporting also deserves special attention.

Given the complexity of the regime, a preliminary ruling can provide additional legal certainty. Although a ruling is not mandatory, it may be advisable in certain situations to coordinate the chosen approach with the tax authorities in advance and to limit the risk of subsequent disputes.

What should IT companies do now?

Now that the law was enacted on July 29, 2026, it is particularly important to assess the new possibilities in concrete terms.

IT companies can, among other things:

• Determine which employees are involved in software development.
• Identify the relevant software creations and development projects.
• Review the contractual agreements regarding copyrights.
• Justify any potential copyright royalties.
• Assess the impact on payroll and broader compensation policies.
• Determine whether additional certainty through a ruling is desirable.

An integrated approach in which tax, HR, legal, and innovation teams collaborate is recommended.

Key considerations

• The law that restores the IT sector’s access to the copyright regime was enacted on July 29, 2026.
• “Communication to the public” and “reproduction” are alternative, not cumulative, conditions.
• In-house software and custom software development may also fall under the regime, depending on the specific circumstances.
• IT companies that were covered under the previous 2008 regime can, in principle, regain access to the scheme.
• Proper legal, tax, and HR documentation is essential for correct implementation.
• An integrated approach can help companies make optimal and controlled use of the opportunities offered by the reform.

Conclusion

The reform once again offers Belgian IT companies opportunities to apply the tax copyright regime to software creations. The clarifications provided during the parliamentary debate are particularly relevant in this regard, especially for in-house software and custom development.

At the same time, applying the regime requires careful assessment. Not every software development project or developer automatically qualifies. Proper classification, a contractual basis, valuation, and documentation are essential.

For IT companies, this is therefore the time to assess how the new regulations might impact their software activities, compensation policies, and HR strategy.

Our experts in Innovation and HR are closely monitoring the further implementation of the reform and can help you identify the specific opportunities and considerations for your organization.