Sabam & equitable remuneration

If, as a self-employed person or company in Belgium, you play music in your business or at an event, you are required to pay copyright fees (Sabam) and often also neighbouring rights (the so-called equitable remuneration). Fortunately, these costs are tax-deductible as business expenses.

Are Sabam and the equitable remuneration always fully deductible?

The costs you pay for Sabam and the equitable remuneration are fully deductible provided they relate to professional use, you have an invoice, and the expense is connected to your normal activities.

The tax authorities treat these costs as normal business expenses, comparable to a software licence or subscription. This applies to sole proprietorships as well as companies.

The VAT on Sabam and Unisono invoices is usually also fully recoverable if you are subject to VAT. 

Moreover, there are no specific restrictions or ceilings. Discounts you receive (for example through a sector organisation) don’t change the deductibility either.