On the basis of the act of July 16, 2008, under certain circumstances, the income from copyrights is subject to a favourable regime. This act has been subject to heated debates as the taxpayers are keen on taking advantage of this regime, while the administration prefers to interpret the act as restrictively as possible, from time to time even contra legem. Even when facing the 8th birthday of the act of 2008, many uncertainties remain.
In their contribution to the Tijdschrift voor Fiscaal Recht, Jeff Keustermans, Peter Blomme and Evelien D’Hauwe discuss the tax regime of income from copyrights from the viewpoint of copyright law in order to expose some issues and to propose possible solutions departing from the general principles of copyright law.
The contribution was published in the Tijdschrift voor Fiscaal Recht, issue 494 of January 15, 2016, p. 62-84.