Conditions

The flat rate tax system for copyright applies in particular to revenue resulting from the transfer or surrender of copyright or related rights.

The property rights which are transferred (or surrendered) should be identified, as well as the work to which said rights apply.

The consideration that is fixed by the parties for the transfer or surrender must be determined or determinable. The Code of Economic Law specifies that the transferee may not prove the reality of the transfer (or surrender) in respect of the author by any other than written means.

It is therefore essential that the transferee have an agreement. In addition, the Law provides that this agreement must include certain references, such as the author’s remuneration and the extent and duration of the transfer for each method of use.