Do companies also have to pay a private copy levy on their professional computers and storage media?

In principle, the mandatory fee for private copying (known as the private copy levy) is charged on all devices and storage media placed on the market, regardless of the purchaser. This is also true when you as a company purchase IT equipment such as laptops or hard drives. According to the Court of Justice (C-822/24, Bluechip) this levy is lawful, even in the case of sales to professional users, unless it is effectively demonstrated that the devices are not used for private copying. In Belgium, the Royal Decree of October 18, 2013 provides comprehensive mechanisms for exemption and reimbursement, enabling companies that use this equipment exclusively for professional purposes to avoid or recover the levy.

The facts

The Bluechip case involved a dispute between a German manufacturer and importer of computers and ZPÜ, the German management company collecting the private copying levy. Bluechip sold storage media exclusively to professional end customers and refused to pay the private copying levy. However, the German court reasoned that devices in a business context could still be used by natural persons (e.g. employees) to copy copyrighted material in private.

Consequently, the preliminary question to the ECJ was whether the European Copyright Directive (2001/29/EC) allows states to impose this levy on vendors in a business-to-business (B2B) environment, subject to proof to the contrary.

The decision of the Court of Justice

In the ruling of January 15, 2026, the Court of Justice ruled that EU law does not in principle preclude national legislation requiring producers, importers and distributors to pay the private copying levy even when they sell storage media to professional end users. The Court recognizes that in practice it is extremely difficult to determine in advance exactly who the end user is and what exactly the device will be used for. A legal, rebuttable presumption that equipment will also be used for private purposes is therefore permissible.

To this, however, the Court attaches strict conditions. Such arrangements must be justified by end-user identification problems. In addition, sellers (and end users) must have the possibility to be exempted from payment or to claim an effective refund if they prove that the storage media are not (or to a negligible extent) used by natural persons for private copying.

Legal analysis and Belgian regulations

Copyright grants authors and other rightholders the exclusive right to authorize or prohibit the reproduction of their works (Article XI. 165, §1 CEL). However, based on Directive 2001/29/EC, member states can provide an exception for reproductions made by a natural person for private use without a commercial purpose (Article XI.190, 9° CEL).

In return for this “private copy exception,” the rightholders must receive fair compensation (Art. XI.229 CEL). Since it is practically impossible to knock on the door of every individual citizen who makes a copy, this compensation is collected from the producers, importers and distributors of the devices and carriers (such as laptops, tablets, USB sticks and hard disks) with which those copies can be made. They then pass on this cost in the selling price to the end user.

For the Belgian legal system, this ruling represents an important validation of the system in place. The Belgian legislator had already anticipated these European requirements in the Royal Decree on the right to remuneration for private copying of Oct. 18, 2013. Indeed, Chapter 6 of this RD expressly provides for a fine-grained and conclusive regime of reimbursement and exemption.

On the one hand, professional users who acquire devices from an “exempted contribution payer” can benefit from an ex ante exemption through a simple declaration on honor that the carriers and devices will only be subject to professional use (article 8/1 RD). On the other hand, Article 8 RD provides for an efficient ex post recovery mechanism at the Belgian management company Auvibel, if the levy was initially collected. This Belgian implementation thus seamlessly meets the functionality and proportionality required by the European Court of Justice.

What this specifically means

The confirmation by the Court of Justice combined with Belgian law has clear, practical implications for the various market players:

• For manufacturers and importers: You should not legally assume without question that B2B sales are de facto exempt from the private copy levy. To lawfully avoid charging the levy, your records must be in order. You must capture active evidence - such as statements on honor - from your professional buyers.
• For distributors and sellers: You can conclude a specific exemption agreement in Belgium with management organisation Auvibel. Once you acquire the status of ‘exempt contributor’, you can sell the equipment to business customers without levy, provided you request and keep their name, address, company number and the declaration of honor in advance.
• For professional end users: Optimize your purchases and don't pay twice. Check the purchase invoices of your IT equipment (laptops, tablets, external drives). Were they charged with the levy but you use them exclusively for the exercise of your profession or commercial activity? Then reclaim the levy paid from the management organisation based on an honorary declaration. Please note that the joint request must include an amount of at least 10 euros.

Frequently asked questions (FAQ)

Who is considered a professional user?
Any natural or legal person registered in the Crossroads Bank for Enterprises (CBE) who uses the devices or media exclusively for the exercise of his professional or commercial activity.

How high is the levy for a professional computer?
For a “consumer computer” (which includes most professional laptops), the levy is currently 4.30 euros per device. For tablets it is also 4.30 euros and for USB sticks 1.50 euros.

Can my company get an exemption from the private copying levy?
Yes, if you use the purchased devices or carriers (such as smartphones or laptops) exclusively for professional purposes and purchase them from an authorized ‘exempt contributor. You must provide your business information (including CBE number) and a statement on honor to the seller at the time of purchase.

How can I reclaim unduly paid private copying levies?
If you have already paid the levy on equipment that is used purely for business purposes, you can file a formal refund request through Auvibel. You will need copies of the purchase invoices to do this and must provide a statement on honor regarding business-only use.

Does the private copy levy in Belgium also apply to used or ‘refurbished’ devices?
Yes, the levy is also due for refurbished (“refurbished”) devices - devices that have been repaired or refurbished to be put back on the market. In Belgium, however, this specific charge is fifty-eight percent (58%) of the standard rate.

What if the management organisation denies my request for reimbursement?
If a refund or waiver is denied, you may complain to Auvibel itself. If this does not provide a solution, the complaint may be submitted to the Control service for the management companies of the FPS Economy.

Conclusion

The ruling in the Bluechip case unequivocally confirms that private copying levies in B2B transactions may be legally collected through a rebuttable legal presumption of private use. In the Belgian system, however, observant companies can counter these charges through the system of exemptions and refunds, provided they carefully follow the appropriate administrative steps.