want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Our experts are happy to help.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
From 1 January 2023, the social security treatment of the award of compensation for the assignment or licensing of copyright will undergo significant changes. Under certain conditions, this compensation may be exempt from social security contributions.
In our Infoflash of 31 January 2023, we informed you of the changes in the tax treatment of this compensation.
The definition of compensation for copyright for social security purposes is the same as the definition in tax legislation.
“Compensation for copyright" is understood to mean compensation:
The owner of the above copyrights must:
Compensation for copyright as defined above is not subject to social security contributions if it meets all of the following three conditions:
If these three conditions are met, the compensation for the assignment or licensing of copyright and neighbouring rights is not subject to social security contributions.
If these three conditions are not met, the compensation is fully subject to social security contributions.
If only the first condition is not met (i.e., the amount of compensation exceeds 30% of the amount described above), only the amount in excess of this 30% is considered remuneration and will be subject to social security contributions.
The legislation introduces a prohibition on the replacement or conversion of remuneration for the purpose of awarding compensation for copyright.
If the copyrights have been or are awarded as a replacement or conversion of remuneration, bonuses, benefits in kind or any other benefit or supplement to any of the above, whether or not subject to social security contributions, even if the three conditions described above are met, these copyrights are subject to social security contributions.
The legislation directly introduces an exception to this new principle: compensation for copyright may be awarded in conversion or replacement of remuneration as from 1 January 2023 if the following conditions are met:
→ The amount declared to the personal income tax as movable income
→ The difference between the compensation declared to the tax authorities and the compensation declared to the NSSO as remuneration in performance of an employment contract
If the employer has awarded compensation for copyright, which was wrongly not declared to the NSSO but was declared to the personal income tax as income from movable property, he can regulate his situation towards the NSSO by declaring these amounts for the years 2018, 2019, 2020, 2021 and 2022 before 30 June 2023.
This declaration will no longer result in the payment of contributions, surcharges, lump-sum allowances or interest to the NSSO.
These changes enter into force with retroactive effect to 1 January 2023.
If you are a Partena Professional customer and are affected by this regime in 2022, you will be contacted in order to provide us with the relevant information for the treatment of copyright via a social certificate that you have to fill in.
We also remind you, if necessary, to provide us as soon as possible with the tax certificate you have received from us and that you have to fill in.
If you would like more information on the copyright regime and/or the social security and the tax treatment of copyright, please contact our consultants at email@example.com: firstname.lastname@example.org
Source: Royal Decree of 7 April 2023 amending article 19 of the Royal Decree of 28 November 1969 adopted in implementation of the Act of 27 June 1969 amending the Decree-Law of 28 December 1944 on social security for workers, Belgian Official Gazette of 14.04.2023; www.socialsecurity.be
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.