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Partial withholding tax exemption for researchers -Belgium


Tax incentives for R&D stimulate the growth of innovative companies by lowering the effective cost of investment in R&D.

The wage withholding tax is normally retained on the remunerations paid to the researchers, but a part must not be  paid to the Belgian Treasury. In Belgium there is a 80% exemption (recently increased from 75% ) for researchers with a specific degree engaged in R&D (qualifying degrees such as chemistry, engineering and medical degrees). The increased exemption is applicable to all categories of employers (e.g. universities, R&D centers and companies active in R&D). R&D is defined as: Fundamental research, industrial research & experimental development.
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This project has received funding from the European Union’s Seventh Programme for 
research, technological development and demonstration under grant agreement No 305128
  ENTENTE is supported by the European Commission and coordinated by Inserm-Transfert SA