Very interesting, but under certain conditions
When you create a work 👩🏻💻 and your service includes its use, you can invoice copyright income. This income is taxed at a favourable rate, between 7.5% and 15%. It is actually a type of movable income, taxed via withholding tax on movable income (and not via a professional income tax).
How do I know if I am the creator of a work protected by copyright? There are several conditions to meet (both as an individual and as a company). The work created must be:
tangible: it is not a simple abstract idea. It is a written text, computer code, a painting, an architectural plan, a video…
original: meaning specific to you, reflecting your personal touch or creativity. The work cannot be the result of a precise set of specifications.
reproducible: the tax authorities more readily recognise copyright when your work can be used/exploited by a large number of clients. The typical example is computer code.
Do you carry out your activity through a company and have you transferred your copyright to it? In that case, as an executive, you receive a royalty (see Copyright income paid – Executive).
💡 Clearly indicate on your invoice the portion relating to your services and the portion relating to copyright income (on separate lines). Your copyright income cannot exceed 30% of your total services.