The Belgian Advance Tax Rulings Service (Service des Décisions Anticipées - SDA) recently issued a Newsflash concerning the expansion of the favorable copyright tax regime to include software (computer programs) with effect from 1 January 2026. The regime provides for a favorable flat withholding tax rate of 15% on copyright royalties if the annual amount does not exceed a prescribed threshold (EUR 77,220 for income year 2026), rather than applying standard progressive income tax rates. The …