Copyright without an arts certificate? This changes more than you think

Copyright and tax treatment

Copyright protects only concrete and original creations that result from an individual's own intellectual creation. Ideas as such are not protected; only their concrete expression is.

From a tax perspective, income derived from the transfer or licensing of copyright may, subject to certain conditions, be treated as movable income and taxed at a withholding tax rate of 15%.

In principle, this regime applies to natural persons, both employees and self-employed individuals, who receive income from copyright or related rights.

It is important that this income:

• results from the transfer or licensing of copyright relating to original literary or artistic works;
• is intended for the exploitation or effective use of these rights; and
• arises from activities carried out in the capacity of an author or performing artist.

However, this favourable regime is not unlimited:

• An absolute income threshold applies (for income year 2026: approximately €77,220).
• In addition, a relative limitation applies whereby copyright income may only represent a limited portion of the total remuneration (in practice often around 30%).
• Historical income is also taken into account, which may result in additional restrictions.

If these conditions are not met, the tax authorities may reclassify the income as professional income, resulting in a significantly higher tax burden.

Main change: near abolition of the lump-sum expense deduction

The most important change from 2026 onwards concerns the restriction of the lump-sum expense system. Up to and including 2025, authors could benefit from a lump-sum deduction of expenses, which made the regime particularly attractive.

As from 2026, the application of the lump-sum expense deduction is significantly restricted and, in practice, largely reserved for taxpayers holding an arts certificate. Only they may continue to benefit from this lump-sum deduction, provided that the certificate relates to the activities generating the copyright income.

In all other cases, actual expenses must be substantiated, increasing the administrative burden and partially reducing the tax benefit. In many situations, this causes the effective tax burden to rise towards the nominal rate of 15%.

In practice, the arts certificate becomes an important and often decisive element in the assessment of files in which copyright income is applied.

What is an arts certificate?

An arts certificate is an official recognition of a professional artistic practice, granted by the Arts Commission. It is intended exclusively for natural persons who are active within the legally defined artistic fields (such as audiovisual and visual arts, music, literature, performing arts and related disciplines) and who can demonstrate a substantive artistic contribution.

From a legal perspective, the certificate consists of a positive decision issued by the Arts Commission. This decision is communicated through the eBox or by post; therefore, no separate physical document exists.

The decision serves as proof that you hold an arts certificate and are recognised as an arts worker.

It is important to note that the certificate does not automatically apply to all activities, but only to activities falling within the artistic field concerned and that effectively give rise to copyright income.

Application procedure via Working in the Arts

An application for an arts certificate must be submitted exclusively through the online service Working in the Arts – Professional (WITA). More information about the application procedure can be found on the platform.

After submission, the application file is first reviewed by the secretariat of the Arts Commission. The secretariat verifies whether the file is complete and whether all required information and supporting documents have been provided. If certain elements are missing, the applicant will be contacted and asked to provide additional information.

Once the file is complete, it is forwarded to the Commission for a substantive assessment. The Commission then evaluates the file on its merits. In certain cases, it may request additional information or decide to invite the applicant to provide further clarification. Depending on the complexity of the file, it may also be handled by a limited chamber or referred to an extended chamber.

The Arts Commission ultimately decides whether to grant or refuse the arts certificate and officially informs the applicant of its decision.

The indicative processing period is three months from the moment the file is considered complete.

The Commission’s decision determines the granting of the certificate and, in principle, its effective date.

Practical points of attention

A well-substantiated file is essential for a successful application. The Commission bases its assessment on concrete supporting documents, such as:

• contracts;
• invoices;
• tax forms; and
• documents demonstrating the artistic activity.

It is important to remember that income and activities that cannot be substantiated will not be taken into account. You are only eligible for an arts certificate if you have earned sufficient income during the previous two to five years and can demonstrate your artistic activity. A person who is writing a book for the first time and has never previously created an artistic work is therefore not eligible for an arts certificate. If you would like more information about the conditions and assessment criteria, please feel free to contact us.

In addition, the actual tax treatment remains dependent on the specific facts and circumstances and on the assessment made by the tax authorities.

It is important to emphasise that an accounting firm cannot act on behalf of the applicant. The application must be submitted by the arts worker through the official platform.

Our role is to guide and support clients with:

• the tax treatment of copyright income;
• the structuring of remuneration; and
• the collection of relevant financial documentation.

For the actual application and the substantive assessment of the file, you must rely on the official Working in the Arts platform.

Would you like more information? Contact your accountant or consult the Working in the Arts guides and tutorials directly.