When a software developer, marketer, consultant or other 'creative' employee creates original works, the copyrights in principle belong to the employee (and not to the employer!).
The employer and employee can, however, opt to consider part of the salary as remuneration for the transfer of copyrights. The employee enjoys a very favourable tax rate of barely 7.5% on this part, while the costs for the employer remain the same!
Wondering what the impact could be on the wages of your employees? Simulate it here for free!
What is a ruling?
Do you want an agreement with the tax authorities on the implementation of copyrights in your wage policy? Smart move!
A ruling concluded between you and the tax authorities offers you five years of absolute legal certainty regarding the correct application of the copyright regime. Among other things, you make an agreement with the tax authorities about the percentage of your employees' gross salary that can be paid out in copyrights.
Payflip helps you to obtain a ruling! Need more info? Call our co-founder Maura.
A ruling application is usually done with the help of tax experts such as Payflip. A ruling application usually starts with a pre-filing application. This is a simplified procedure to get early feedback on whether or not your ruling request will be successful.
When the pre-filing request is accepted, you send the official request to the tax authorities. The latter will then take over the decision of the prefiling. Important: rulings do not work retroactively!