Partial Withholding Tax Exemption for R&D

What are R&D Tax Credits and do I qualify?

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Spotlight on the Partial Withholding Tax Exemption



The challenge of innovation plays a key role in the growth of a modern, knowledge-based economy. The Belgian Government supports Research and Development (R&D) and innovation at both the federal and regional levels using R&D tax incentives to support these activities.

Partial Exemption of Withholding Tax

Companies can benefit from a partial exemption of 80% of withholding tax paid on the wages of scientific researchers.

The definition of R&D is in line with the OECD Frascati Manual and encompasses fundamental research, industrial research and experimental development. Qualifying companies also include companies that have partnership agreements with specific European institutions and Young Innovative Companies.

Claiming the withholding tax exemption requires pre-approval from the Federal Science Department. New R&D projects have to be registered by a notification procedure.

Partial Exemption of Withholding Tax

Companies can benefit from a partial exemption of 80% of withholding tax paid on the wages of scientific researchers.

The definition of R&D is in line with the OECD Frascati Manual and encompasses fundamental research, industrial research and experimental development. Qualifying companies also include companies that have partnership agreements with specific European institutions and Young Innovative Companies.

Claiming the withholding tax exemption requires pre-approval from the Federal Science Department. New R&D projects have to be registered by a notification procedure.

Our Added Value

Leyton can assist you in identifying eligible R&D activities and in preparing exhaustive supporting documentation through the whole process from scoping through document preparation, submission, and controls.

Our Added Value

Leyton can assist you in identifying eligible R&D activities and in preparing exhaustive supporting documentation through the whole process from scoping through document preparation, submission, and controls.

Our Tax Incentives Team

Christoph Van de Wouwer

Christoph Van de Wouwer

Tax Director – Masters in Law and Tax Law

Sid Luyckx

Sid Luyckx

R&D Director – Master in Industrial Engineering

Our Tax Incentives Team

Christoph Van de Wouwer

Christoph Van de Wouwer

Tax Director – Masters in Law and Tax Law

Sid Luyckx

Sid Luyckx

R&D Director – Master in Industrial Engineering

Leyton in Figures

12

Countries

20 +

Years of Experience

24000 +

Clients

Leyton in Figures

12

Countries

20 +

Years of Experience

24000 +

Clients

Get in touch with our Innovation Incentives Specialists

Contact us

Get in touch with our Innovation Incentives Specialists

Contact us