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On 21 December 2022, the federal government reached an agreement on the draft programme law concerning, among others, a major reform of the favourable tax regulations on copyright remuneration during a discussion thereon in the Chamber of Representatives. The reform is scheduled to come into force on 1 January 2023 (with certain transitional measures). ... [Read more]

In a milestone decision of 6 October 2021, the Court of Justice of the European Union (“CJEU”) interprets the exceptions in copyright protection for computer programs enshrined in articles 5 and 6 of Directive 91/2501. This decision essentially clarifies the role of decompilation in the context of error correction, providing guidance on the fundamental conditions for relying on article 5 of Directive 91/250. 1 Perceptive readers will immediately notice that Directive 91/250 corresponds to the old software directive. However, the provisions on which the CJEU rendered its judgement remain unchanged under the new(er) Directive 2009/24/EC. ... [Read more]

Now that life seems to be getting back to “normal” (the bars open, and the curfews have been lifted) employers are starting to look for ways to recommence life at the office as well. Employers are hoping that the restrictive work-from-home measures that are currently in place will soon be lifted, or at least be put in a less stringent manner. ... [Read more]

The European Union Intellectual Property Office (EUIPO)’s cancellation division has invalidated the EU figurative trademark nr. 012575155 held by graffiti artist Banksy on his flower thrower artwork due to the trademark having been filed in bad faith. ... [Read more]

To encourage investments in SME’s and startups, the programme act of 10 August 2015 introduced a tax break for investments made in starting enterprises, better known as the "startup tax shelter" ... [Read more]