Belgium, author’s right leader?

The Government wants Belgium to become a leader for the development of intellectual property rights in computer programs. As software are almost everywhere, these measures should have an impact on European economy.

Combined with the attractive author right regime enjoyed by computer program developers in the European Union, the new deduction for innovation should favor in Belgium the creation of computer programs with high added value.

The deduction is opened to R&D computer programs protected by author right – this means that the originality of the software needs to be proven. The deduction for innovation will allow companies to reduce their taxable profits by 85% of innovation revenues.

Are included the license fees, the indemnities due to the company as the result of an author right infringement, as well as the capital gain realized in the event of the alienation of the rights.

La Belgique crée un nouvel avantage fiscal pour le développement de software