Copyright and related rights in 2025: What changes and what does it mean for you?

Copyrights have protected creative professionals for years, offering both legal security and tax benefits. However, starting in 2025, the final step in the new tax regulation will be implemented. What does this mean for you as a freelancer or employer?

What are copyright and related rights?

Copyright protection arises automatically from the creation of an original work, while related rights protection applies automatically to the performance or production of a work.

Who is eligible?

Copyrights provide creators with protection for their creative works, such as texts, music, photos, and films. To be eligible for copyright benefits, you must possess an artist certificate. If you do not have an artist certificate, you can still qualify if you transfer or license your protected work to third parties (your client) in the context of public communication, public performance, or reproduction.

Some examples of eligible professionals:

• Musicians and composers
• Actors
• Screenwriters
• Authors
• …

Who is not eligible?

• Employees without creative performances
• Software developers
• Consultants

What changes in 2025?

From January 1, 2025, the proportion between professional income and copyright income will be permanently adjusted, affecting how your earnings are taxed.

From 2025:

• The 70/30 rule will apply definitively across all industries and sectors.
• At least 70% of your income will be taxed as professional income.
• A maximum of 30% can be paid as copyright income.

Important: There must always be a mandatory link between copyright earnings and an employment contract. This means that copyright payments and salary must be processed through the same channel and at the same time, allowing the social security authorities (RSZ) to verify compliance with the 70/30 rule.

Contact our customer service to receive more help with your personal situation.

How can Tentoo help?

As a Social Bureau for Artists, we understand that these regulatory changes can be complex. That’s why we are here to help you correctly apply copyright regulations. Our experts are ready to guide you step by step.

• Contract management and administration: We ensure the correct drafting and processing of required documents, such as a model agreement for rights transfer via My Tentoo.
• Legal compliance: We help keep your business fully aligned with the new regulations without additional administrative hassle.
• Regular updates: We proactively keep you informed about legislative changes that may impact your business.

What should you do now?

Are you an employer? Verify whether your employees can still receive copyright and related rights under the new legislation and adjust contracts and invoicing if necessary.
Are you a freelancer? Contact Tentoo to check if you are eligible for copyright and related rights and how to apply them correctly.