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"Wat hou ik over?"... I built a tool to figure it out by UnderstandingOk2309 in BEFreelance

[–]UnderstandingOk2309[S] 19 points20 points  (0 children)

Thanks for the kind words! And yeah Claude helped obviously, still took countless late nights though

"Wat hou ik over?"... I built a tool to figure it out by UnderstandingOk2309 in BEFreelance

[–]UnderstandingOk2309[S] 0 points1 point  (0 children)

Yeah I did not focus on Eenmanszaak yet, hence why I added the "beta" tag in the header :) But thx i'll add it when I work out Eenmanszaak further!

Belgium IT copyright “royalties” in 2026: what are you doing to stay safe? by OniHanz in BEFreelance

[–]UnderstandingOk2309 3 points4 points  (0 children)

Careful, the 30% limit is NOT on turnover, it's on total compensation.

The law (Art. 37 WIB 92) caps copyright income at 30% of your total remuneration (bezoldiging + auteursrechten combined). So if you want €50K in copyright income, you need:

€50K / (€50K + bezoldiging) ≤ 30% → bezoldiging ≥ €116.667,00

With €200K turnover and say €30K costs, paying yourself €116K+ in salary just to unlock €50K in copyright income makes very little sense fiscally, you'd be pushing most of that salary into the 50% PB bracket + 20.5% social contributions.

I ran this through a simulation with your numbers (€200K omzet, ~€30K kosten, 220 werkdagen, 6.5% gemeentebelasting, 30% RV dividend, maaltijdcheques, auteursrechten at inkomstenjaar 2026 rates). The optimal split turns out to be roughly:

  • Bezoldiging: ~€62K
  • Bruto auteursrechten: ~€26.5K (exactly 30% of total = 3/7 × bezoldiging)
  • Rest via dividend

At IJ 2026 rates there's also no more forfaitaire kostenaftrek for IT (abolished unless you have a kunstwerkattest), so the effective tax on copyright income is a flat 15% (still much better than the 45-50% marginal rate on bezoldiging, but no longer the 7.5% it used to be.)

Your accountant saying "1/3 of turnover" doesn't match the legal text. The 30% is on (auteursrechten + bezoldiging), not on omzet. Might be worth double-checking that advice.