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R&D Tax Alerts

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Researcher withholding tax exemption extended to certain bachelor’s degrees from 1 January 2018

16 November 2017

Article 275/3 of the Belgian Income Tax Code (“ITC”) provides a partial withholding tax exemption for some employees active in R&D. The exemption currently amounts to 80% of the withholding tax deducted. In order to benefit from this exemption, several conditions need to be met, including a scientific master’s degree requirement in most cases certain bachelor’s degrees will become eligible.

The IID is finally here! Is your business ready?

21 February 2017

Previous R&D tax alerts (12 July, 29 August, 20 October and 5 December 2016) announced that a new innovation income deduction would be introduced. The regime is now a reality after IID legislation has been published in the Official Journal on 20 February 2017. The adopted version of the law can be accessed by clicking (Dutch | French).

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