Effective remuneration structuring is about more than tax optimization. Beyond supports companies in implementing defensible reward structures that balance employee attractiveness, employer cost efficiency and regulatory compliance. Our expertise covers cost proper to the employer (“CPE”) policies, copyright remuneration and stock option plans, including assistance in obtaining advance tax rulings to secure their intended tax treatment upfront.

Cost proper to the employer (CPE)

A well-structured CPE policy allows companies to reimburse employees for expenses incurred in the performance of their employment without treating qualifying reimbursements as taxable remuneration or salary subject to social security contributions. Depending on the type of expense and the applicable conditions, reimbursements may be based on actual expenses or appropriately substantiated lump-sum allowances.

Beyond helps companies implement, review and defend CPE policies, whether by introducing lump-sum allowances, reviewing existing reimbursement practices following a social audit or obtaining advance tax rulings. We assess eligible expenses, design compliant reimbursement frameworks and ensure alignment with both tax and social security (NSSO) requirements.

Our combined tax and social security expertise allows us to design pragmatic reimbursement policies while reducing the risk of allowances being reclassified as taxable remuneration subject to employee and employer social security contributions.

Copyright tax regime

The Belgian copyright tax regime offers favorable tax treatment for income derived from qualifying creative works. Following the 2026 tax reform, copyright income relating to qualifying computer programs can once again fall within the regime, creating new opportunities for IT companies, software developers and other creative professionals to structure remuneration in a tax-efficient manner.

Beyond helps companies and individuals assess their eligibility for the regime and implement a pragmatic and compliant copyright remuneration model. We advise on the contractual allocation of copyright income, the determination of appropriate remuneration levels and the impact of legislative and administrative developments. We can also assist with obtaining an advance tax ruling to secure the tax treatment. By combining legal and tax expertise, Beyond helps clients maximize the benefits of the regime while ensuring a robust and defensible approach.