IT and copyright in 2026: which activities (again) qualify?.

Details

• Source: Creative Shelter – IT and copyright (29/07/2026)
• Key point: software development can once again fall under the tax-favourable regime for copyright, but only if the general conditions (copyright protection + transfer/licence) are met.

What has changed since July 2026?

A few years ago, many IT activities were excluded from the tax-favourable regime for copyright.

Since 29 July 2026, the legislation has been amended so that computer programs are once again explicitly included in the law as a category that can fall under the favourable regime.

1) Internally used software: clarification

Creative Shelter refers to earlier clarification that software developed exclusively for internal use can still fall under the reproduction right. “Internal use” is therefore not automatically a reason for exclusion.

2) Computer programs explicitly included again

The law of 29 July 2026 amends article 17 of the Belgian Income Tax Code (WIB), meaning that computer programs (WER Book XI, Title 6) are once again explicitly included in the favourable regime.

Which IT assignments (once again) qualify?

According to the source, works that contribute to the preparation, development or implementation of software may once again qualify.

Examples (non-exhaustive)

Software development

• Front-end development
• Back-end development
• Full-stack development

Analysis & architecture

• Functional analysis
• IT analysis
• IT architecture
• Solution architecture

In short

• Anything that substantively contributes to designing and building a computer program can fall in scope, provided the result can be protected by copyright and the rights are properly transferred or licensed.

Which IT assignments have often still qualified in recent years?

Creative Shelter notes that certain creative IT activities often still qualified in the earlier period as well, provided the standard conditions were met:

• UX and UI design
• Web design
• App design
• Graphic design for digital applications

When do you (probably) not qualify for copyright?

Creative Shelter gives examples of activities that generally do not qualify:

• technical maintenance
• bug fixes without new creative development
• purely operational or technical support
• configurations without any original creative input
• code fully generated by AI without one’s own creative contribution

Basic rule: there must be an original work that is protected by copyright.

Burden of proof: how to be better prepared in an audit

If you (re)apply copyright in IT, the source emphasizes that good documentation is important.

Practical tips:

• describe your activities clearly on your invoices
• mention yourself as a contributor on documents or projects
• keep Git repositories and version history
• take confidentiality agreements into account
• keep evidence for the full statutory tax retention period

Checklist for entrepreneurs (practical)

1. Check whether your output can be protected by copyright (originality/creative choices).
2. Record transfer/licensing contractually (clear about which rights, for which exploitation, and at what fee).
3. Make a defensible split between service fees vs copyright compensation.
4. Document (invoices, commits, deliverables, scope).
5. Discuss this with your accountant/bookkeeper (withholding tax, form 281.45, VAT, …).

Student self-employed: can this help you stay under “maximum amounts”?

Sometimes the question comes up whether copyright (in part) can help to stay below certain thresholds (e.g., for social contributions or taxes) when you are a student self-employed.

Important to know:

• A copyright compensation is typically treated differently for tax purposes than “regular” self-employed professional income. In some situations, this can influence the basis on which social contributions or taxes are calculated.
• This is not a trick you can simply use to stay under a cap: it must be substantively and legally correct (copyright-protected output + transfer/licence + defensible allocation).
• If the tax authorities decide that the compensation is in fact professional income, there may be a reclassification (with potentially additional tax and/or contributions).
• There are several thresholds students often confuse (social contributions, personal income tax, “tax dependent”); these do not always use exactly the same income definitions.

Practical advice: discuss this concretely with your accountant or social insurance fund based on your contracts, invoices and income mix.

In summary

Since 29 July 2026, IT development can once again explicitly fall under the favourable regime for copyright. Preparation, development and implementation of software may qualify, but maintenance/operational tasks generally do not. Correct contractual and administrative substantiation remains crucial.