The Law of 16 July 2008 introduced a flat rate taxation system for copyright royalties into the Income Tax Code.

From then on, the revenue resulting from the transfer or the surrender of copyright or related rights, as well as revenue resulting from the compulsory or legal licenses constitutes income from movable assets.

Since the introduction of this system, the profession exercised by the author or the artist no longer has a consequence on the tax treatment of such income as long as it does not exceed EUR 37 500 (indexed amount) per year.

Above this limit, the tax administration may, subject to respecting legal conditions, reclassify the income as professional revenue, but only for the share that is above the ceiling.