Issue 003

Create. Assign. Get paid.

A work begins with a gesture. Protecting it, sharing it and paying its creator require precise choices.

15 min readPrimary sources checked

The essentials, without losing the nuance

In 90 seconds

  1. 01

    Civil law · Creation

    Start with the work and its author. Then organise how the rights travel.
  2. 02

    Contracts · Exploitation

    A good contract follows actual uses; good evidence enables action when they exceed the agreed scope.
  3. 03

    Tax · Software

    Software’s return opens a possibility. The work, the contract and economic value build the case.

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The Wednesday letter · Law, technology, decisions

Law before the noise.

On 2 September, Belgium’s Ruling Commission clarified its approach to software returning to the copyright tax regime. That brings us back to a first question: what exactly are we paying for when we pay a creator?

Follow the work. Start with the choices that give it form, move to the contract governing its use, then examine the income from exploitation. Each stage raises a different question and needs its own evidence.

This issue is devoted entirely to Belgium’s civil and tax rules on copyright. My three books, in French, Dutch and English, and their companion website take the discussion further. Current-affairs sources were checked on 7 September 2026.

Editorial transparency

A selection explained, never proclaimed.

These three files are an editorial choice based on their legal timeliness and direct connection with Law Right’s practice. No worldwide ranking or audience volume is claimed.

Three articles connect creation, exploitation and income: understand what is protected, what is assigned and what must be declared.

  1. 1

    Frame

    Identify the legal question and the date that truly matters.

  2. 2

    Cross-check

    Prioritise official texts and test useful commentary against them.

  3. 3

    Translate

    Connect the rule to a concrete decision for the reader.

  4. 4

    Trace

    Preserve the sources, limits and update date.

The work

Create, assign, get paid

Originality gives rise to protection. Evidence and a contract make its consequences practical.

Areas of law
Keywords

Case statusMio/USM and ONB: judgments delivered. Council opinion: advisory. Sources checked on 7 September 2026.

Book illustration concerning the creation and protection of a work
Image and licence. Illustration from Christophe Boeraeve’s books · Law Right.

01

Recent cases illuminate creation

In Mio/USM, on 4 December 2025, the CJEU stressed that creative choices must be expressed in the object’s form. Intention alone is insufficient. The case concerns furniture, but its method also matters to Belgian creators: identify precisely the elements for which protection is claimed.

The Belgian ONB case then illuminates consent. On 6 March 2025, the CJEU rejected a general regulatory assignment of performers’ related rights without their prior agreement. The Intellectual Property Council examined the consequences in its opinion of 3 November 2025, presented by FPS Economy in January 2026. That opinion is not a new law.

02

From the person to the rights

Protection does not depend on mandatory registration. Drafts, dated files and correspondence during creation can help establish who created what. Keep the relevant version of the work: a signature on an invoice does not, by itself, describe the protected subject matter.

Then identify the people and transactions: author, co-authors, employer, company, client and publisher. An employee’s work, a commissioned work and a computer program do not necessarily follow the same rules on transfer. Classification comes before the clause.

An assignment transfers economic rights; a licence permits their use. Put the intended scope in writing and retain evidence of agreement. Authorship, moral rights and the power to exploit a work are separate questions.

03

Build the work’s evidence file

  1. Collect a dated version, the stages of creation and each person’s contribution.
  2. Connect creative choices to elements expressed in the work and establish who holds which rights.
  3. Draft the assignment or licence around the actual relationship: employment, commission, publishing or software development.

Start with the work and its author. Then organise how the rights travel.

Sources and verificationOpen the sources +
The use

A right that works

From contracts to platforms, a right becomes useful when the permitted use can be identified, tracked and defended.

Areas of law
Keywords

Case statusStreamz: pending on 7 September 2026. Anti-Piracy report: figures published on 5 June 2025.

Book illustration concerning the assignment and circulation of rights
Image and licence. Illustration from Christophe Boeraeve’s books · Law Right.

01

Belgium before the Court of Justice

In Streamz, C-663/24, the CJEU is examining Belgian rules on press publishers and creators’ remuneration from platforms and streaming services. The hearing was announced for 6 and 7 July 2026. On 7 September, the Belgian Constitutional Court’s register still indicated that no CJEU judgment had been delivered.

Enforcement also addresses unlawful use. FPS Economy’s Anti-Piracy report of 5 June 2025 recorded 147 websites blocked during the service’s first year, with monitoring of mirror sites. This dated report illustrates an approach already operating in Belgium.

02

Describe the use precisely

For each mode of exploitation, the agreement should identify the rights granted, their scope, duration and remuneration. Special employment and commissioning rules require attention. Permission for a printed publication does not, by itself, describe every possible digital use.

Turn that into practical questions: which work, on which medium, in which territory and for how long? Adaptations, translations, extracts and sublicences each deserve an answer. Also agree on the information needed to track exploitation and the amounts due.

When a copy is suspected, identify the elements reproduced and preserve evidence of the disputed use before choosing a response. Mio/USM makes recognisable reproduction of protected creative elements decisive; overall visual impression is not the copyright infringement test.

03

Make the rights usable

  1. List permitted uses and attach a territory, duration and payment to each.
  2. Agree on a readable exploitation statement and a contact for new permissions.
  3. Preserve pages, dates, addresses and comparable elements before considering notice, negotiation or proceedings.

A good contract follows actual uses; good evidence enables action when they exceed the agreed scope.

Sources and verificationOpen the sources +
The income

Tax in 2026: the return of IT consultants

Computer programs return to the regime. Each file must establish the works, the rights and their value.

Areas of law
Keywords

Case statusExtension from 1 January 2026 confirmed by the Ruling Commission on 2 September. Individual application; sources checked on 7 September 2026.

Book illustration concerning the economic value and remuneration of creation
Image and licence. Illustration from Christophe Boeraeve’s books · Law Right.

01

The official signal of 2 September

The Ruling Commission confirms that the regime extends to computer programs from 1 January 2026. It examines originality, assigned rights, exploitation and valuation individually. A payment connected with software therefore does not qualify automatically.

FPS Finance lists an indexed ceiling of €77,220 for income earned in 2026, assessment year 2027. It operates alongside other conditions and limits. It is neither a guaranteed entitlement nor a flat amount to insert in every contract.

02

Separate the questions to calculate correctly

Build the civil-law file first: which original creations, which author, which rights, which assignment or licence and which actual use? Explain separately what the development service and the payment for rights each remunerate.

The tax review also covers the relative limit where services and rights are paid together, the annual ceiling and the average over earlier periods. Reconstruct the income history and identify the income year before comparing scenarios.

Expenses are a further question. Working in the Arts links the flat-rate scheme to an ordinary or plus certificate and the relevant artistic activities. IT activities alone do not qualify for that certificate. Actual expenses require evidence under the applicable rules.

Finally, address withholding, filing duties and the social-security analysis appropriate to the professional relationship. The calculator must show these assumptions: a net figure does not establish legal eligibility.

03

Before agreeing the payment

  1. Describe the creations and exploitation, then substantiate their economic value independently of tax ceilings.
  2. Gather payments, earlier rights income and expense records to examine every relevant limit.
  3. Compare scenarios with visible tax and social-security assumptions, deductions and outstanding questions.

Software’s return opens a possibility. The work, the contract and economic value build the case.

Sources and verificationOpen the sources +

Simplex sigillum veri

Giving creation a future

An intelligible contract and a justified payment help a work circulate sustainably. The starting point remains tangible: an identifiable creation, a person responsible for it and a use that can be explained.

Christophe

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