{"id":2478,"date":"2018-08-16T13:50:23","date_gmt":"2018-08-16T13:50:23","guid":{"rendered":"http:\/\/playright.be\/en-wat-met-de-belastingen\/"},"modified":"2026-07-01T17:55:49","modified_gmt":"2026-07-01T17:55:49","slug":"and-what-about-tax","status":"publish","type":"post","link":"https:\/\/playright.be\/en\/and-what-about-tax\/","title":{"rendered":"Living in Belgium: taxes on my rights"},"content":{"rendered":"<p>In Belgium, performing artists&rsquo; neighbouring rights are subject to withholding tax. By law, PlayRight is obliged to withhold 15% tax (minus flat-rate costs) from any rights it pays out. PlayRight then passes on this withholding tax to the Belgian State.<\/p>\n\n\n<h4 class=\"wp-block-heading\"><strong>Annual ceiling&nbsp;<\/strong><\/h4>\n\n\n\n<p>The gross ceiling of neighbouring rights is indexed annually, for <strong>the 2025 income the limit is 75,360&euro; (2026 tax return)<\/strong>. When copyrights and neighbouring rights received in 2026 exceed the ceiling of 75,360&euro;, the collecting societies are required to apply a withholding tax of 30%. If your neighbouring rights exceed the amount of 75,360&euro;, we recommend to consult a tax specialist who can give you advice relevant to all the elements of your personal situation.<\/p>\n\n\n\n<p>In previous years, the calculation of withholding tax on movable income took into account a flat&#8209;rate deduction of costs. Since 11 June 2026, withholding tax is calculated on the gross income, meaning that the flat&#8209;rate costs are no longer deducted beforehand.<\/p>\n\n\n\n<p>The reason for this change is the entry into force of the Programme Act, which was published in the Belgian Official Gazette on 1 June 2026. This act specifies that the flat&#8209;rate deduction of costs is now only allowed for rightsholders who hold a valid <em>attestation du travail des arts<\/em> (&lsquo;regular&rsquo; or &lsquo;plus&rsquo;). PlayRight does not know which members hold an <em>attestation du travail des arts<\/em>, and PlayRight will not ask its members for this information.<\/p>\n\n\n\n<p>The final tax settlement of your income from neighbouring rights always takes place via your personal income tax return (box VII: &lsquo;<em>Revenus de la cession ou de la concession de droits d&rsquo;auteur et de droits voisins&rsquo;<\/em>). If you meet the conditions, you can still apply the flat-rate deduction- or the deduction based on actual costs- on the income received.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">We created some short guidelines to help you with the declaration of your rights, to be downloaded by&nbsp;<strong>clicking on the followin<\/strong>g image:<\/h4>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"http:\/\/playright.be\/wp-content\/uploads\/2026\/07\/Fiscalite_portail_2026_NEW_final.FR_CORRECT.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/playright.be\/wp-content\/uploads\/2019\/03\/Copyrights-neighbouring-rights_What-about-my-taxes_2019-150x150.png\" alt=\"\" class=\"wp-image-14523\"\/><\/a><figcaption class=\"wp-element-caption\">For the 2026 tax year<\/figcaption><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"http:\/\/playright.be\/wp-content\/uploads\/2026\/07\/Fiscalite_portail_2025_final.FR_.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/playright.be\/wp-content\/uploads\/2019\/03\/Copyrights-neighbouring-rights_What-about-my-taxes_2019-150x150.png\" alt=\"\" class=\"wp-image-14523\"\/><\/a><figcaption class=\"wp-element-caption\">For the 2025 tax year<\/figcaption><\/figure><\/div>","protected":false},"excerpt":{"rendered":"<p>In Belgium, performing artists&#8217; neighbouring rights are subject to withholding tax. By law, PlayRight is obliged to withhold 15% tax (minus flat-rate costs) from any rights it pays out. PlayRight[&#8230;]<\/p>\n","protected":false},"author":3,"featured_media":1460,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ngg_post_thumbnail":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[14,96,11,72],"tags":[935,942,940,941,329,57,245,291,937,58,246,3865,936,910],"class_list":["post-2478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audiovisual","category-faq-en","category-music","category-playright-en","tag-belgium-taxes","tag-copyrights","tag-deduction","tag-gross-income","tag-income","tag-naburige-rechten","tag-naburige-rechten-en","tag-neighbouring-right","tag-performers-rights","tag-playright","tag-playright-en","tag-taxes-en-2","tag-taxes-rights","tag-withholding-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Living in Belgium: taxes on my rights - PlayRight<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/playright.be\/en\/and-what-about-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Living in Belgium: taxes on my rights - PlayRight\" \/>\n<meta property=\"og:description\" content=\"In Belgium, performing artists&#8217; neighbouring rights are subject to withholding tax. 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