The Law of 4 December 2006 transposing into Belgian law Directive 2001/84/EC of the European Parliament and of the Council of 27 September 2001 on the resale right is in force since 1 November 2007. The implementing Royal Decree of 2 August 2007, which was published in the Belgian Official Gazette on 10 September 2007, is abrogated and replaced by the Royal Decree of 11 June 2015. This Royal Decree shall enter into force on 1 July 2015.

The information related to the resales that are not carried out as part of an auction is as follows:

1. The resale right is calculated on the selling price excluding taxes, provided that it amounts to at least € 2,000. The amount of the resale right is determined as follows:

• 4% for the portion of the sale price up to € 50,000
• 3% for the portion of the sale price between € 50,000.01 and € 200,000
• 1% for the portion of the sale price between € 200,000.01 and € 350,000
• 0.5% for the portion of the sale price between € 350,000.01 and € 500,000
• 0.25% for the portion of the sale price exceeding € 500,000

However, the maximum amount of the resale right may not exceed € 12,500 per artwork (per resale).

2. Art market professionals involved in the resale as seller, buyer or intermediary, as well as the seller are jointly and severally obligated to declare resales every three months to the one-stop shop for the resale right. The declaration of the sales is made through the website www.resaleright.be.

The information must be transmitted to the one-stop shop at the end of each quarter and no later than the twentieth day following the end of the quarter, so before following dates:

• 3rd quarter 2015: before 20 October 2015
• 4th quarter 2015: before 20 January 2016
• 1st quarter 2016: before 20 April 2016
• 2nd quarter 2016: before 20 July 2016

3. The resale right shall not apply to a resale whereby the seller acquired the work directly from the artist less than three years prior to the resale and the resale price does not exceed 10,000 euros. The burden of proof of compliance with these conditions rests with the seller.

4. Art market professionals are moreover required to pay the rights due within two months after the declaration.

5. During a period of three years after the resale, the one-stop shop may require all information necessary to ensure the collection and distribution of the resale right, both for the works entrusted to an authors' society and for the works whose management has not been entrusted to an authors' society by the author.

6. The author's claim lapses after five years from the resale.
If you have any further questions, do not hesitate to contact us by phone at the number +32 2 725 11 75 or by e-mail to contact@resaleright.be.