Very interesting, but under certain conditions
When you create a work 👩🏻💻 and your service includes its use, you can charge royalties. These revenues are taxed at an advantageous rate, from 7.5% to 15%. In reality, this is income from movable property that is taxed via a withholding tax (and not via a professional income tax).
How do I know if I'm the creator of a work subject to copyright ? There are a number of conditions to be met (by both individuals and companies). The work created must be :
tangible : it's not just an abstract idea. It can be a written text, a computer code, a painting, an architect's plan, a video...
original: specific to you, your personal touch or your creativity. The work cannot be the result of a precise specification
duplicable : the tax authorities will more easily consider copyright if your work can be used/exploited by a large number of customers. A typical example is computer code.
You run your business as a company and have assigned your copyright to it? If so, you will receive a royalty in your capacity as manager (see Paid copyright - Manager).
💡 Stipulate clearly on your invoice the part relating to your services and the part relating to royalties (on different lines). Your copyright income may not exceed 20% of your total services.