Wednesday, August 26, 2026
1 change · saas-19.4
Enhancements to existing features
Belgian payroll now reflects 2026 rules for copyright royalty payments made through payroll. These payments will be subject to social security contributions and taxed at a flat withholding rate, helping payroll calculations stay compliant with upcoming legislation.
Original PR description
As of 2026, copyright (IP) royalties paid through the payroll are subject to ONSS and their withholding tax becomes a flat rate: - new rule "Intellectual Property - ONSS Part" (IP.PART.ONSS) computes the 13.07% ONSS on the IP part of the remuneration - the IP withholding tax is now a flat 15% (new rule parameter ip_tax_rate) applied on the IP part net of its ONSS part, replacing the 50%/25% cost-deduction brackets and the withholding cap (ip_deduction_bracket_1/2 are no longer referenced by the code) Forward-Port-Of: odoo/enterprise#129136