Copyright allows you to be remunerated with
a tax of 7.5 to 12%. Maximum 62.090€/year.

For whom?

Architects / Interior Architects

Speakers / Trainers

Copyrighters / Bloggers

Designers / Graphic Designers

Computer Scientists / Developers

Manager / Company Director

Journalists

Photographers

Employed or Self-employed?

Both of them! The legal obligations are different, but the
system works for everyone. Self-employed persons can
be individuals or companies.

Check immediately whether you can use this mechanism:

Online Simulation

What does the Ministry of Finance say about it?

The tax authorities have created this mechanism, so they accept it. Your controller will
therefore only check that you are a creator in the eyes of the law and that you have a proper
contract. Visit their sites for more details:

In practice, how does it
work for an employee?

With copyright, your salary package is divided into
two categories. For example:

80% in remuneration (for your working hours)
20% copyright (for the use of your works)

In practice, how does it work for an employee?

With copyright, your salary package is divided into two categories. For example:
80% in remuneration (for your working hours)
20% copyright (for the use of your works)

Example with figures for a
self-employed person in a company :

Valerie, an architect, charges 95.000€ per year and has 20.000€ of
costs. She receives a gross salary of €45,000 and receives the
rest in dividends.

We keep his salary of 45.000€
We introduce copyright for 14.250€
The balance is still paid as dividend

Example with figures for a self-employed person in a company :

Valerie, an architect, charges 95.000€ per year and has 20.000€ of costs. She receives a gross salary of €45,000 and receives the rest in dividends.
We keep his salary of 45.000€
We introduce copyright for 14.250€
The balance is still paid as dividend

How much does it save?
€6,000 net per year.

How do you determine the monthly amount you can receive in royalties?

There are two ways to do this:

1. Based on previous rulings from the Advance Rulings Service (ARS).
2. Ask the rulling commission for a rulling.

The advantage of rulling is that you are 100% certain that your assembly is accepted.
They will determine the exact conditions under which FTs will be granted.
The 3 disadvantages are:

- the processing time (3 to 6 months)
- the cost (3.000€ to 5.000€)
- the impossibility to recover a year back (it is technically possible, but the rulling will not have a retroactive value).

We recommend rulling in 2 specific cases:

a) If your file is "atipique" in terms of creations
b) If it involves amounts of DA > 25.000€ per year.

How do you determine the monthly amount you can receive in royalties?

There are two ways to do this:

1. Based on previous rulings from the Advance Rulings Service (ARS).
2. Ask the rulling commission for a rulling.

The advantage of rulling is that you are 100% certain that your assembly is accepted.
They will determine the exact conditions under which FTs will be granted.
The 3 disadvantages are:

- the processing time (3 to 6 months)
- the cost (3.000€ to 5.000€)
- the impossibility to recover a year back (it is technically possible, but the rulling will not have a retroactive value).

We recommend rulling in 2 specific cases:

a) If your file is "atipique" in terms of creations
b) If it involves amounts of DA > 25.000€ per year.

TwinnTax offers you an ALL-INCLUSIVE package.
We take care of everything.

Setting up your contract

Diagnosis & Simulation
Submission of the eligibility
notice Drafting of the personalised copyright
contract Drafting of the special management report

Communication with your payroll agency and your accountant

Communication of changes to your social
secretariat Handing over of information to your accountant

Corporate bond management

Optimised
quarterly calculations Quarterly withholding tax returns

Drafting of sheet 241.45

For employees

- Drafting of the addendum to your contract
- Communication of the instructions to your social
secretariat - Assistance in case of tax inspection

For Freelancers

- ECB registration (+cost = 89,50€)
- VAT
registration - Quarterly invoice for copyright
- Quarterly
VAT return - Submission of annual
customer listing - Assistance in case of tax inspection

Do you just want the contract or a ruling request?
It's possible, talk to the counsellor.

Do you want to know if you can legally use the copyright?
Take the online test (3 minutes).

Free Simulation