# Copyright: new limitation on the lump-sum expense deduction starting from 1 January 2026

- Published: 2026-03-17
- Topic: Tax & Fiscal
- Source: Lex4you by Securex

The flat-rate expense deduction for copyright is only available to holders of an artwork certificate. What does this mean for your organisation?

**Read the full article:** [https://www.securex.be/en/lex4you/employer/news/copyright-new-limitation-on-the-lump-sum-expense-deduction-starting-from-1-january-2026](https://www.securex.be/en/lex4you/employer/news/copyright-new-limitation-on-the-lump-sum-expense-deduction-starting-from-1-january-2026)

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