The database

Yes, copyright remunerations are inherited just like any assets. Copyright remunerations received as inheritance are not considered earned income, but rather they are capital income and liable for capital gains tax as set by tax authorities. Heirs do therefore not have to provide Gramex with a personal tax card as Gramex withholds the capital gains tax (30% in 2024) from all distributions. Remember to also submit the estate inventory deed to Gramex.