Partial Withholding Tax Exemption for R&D

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

Unlock new opportunities for your business

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.

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Leyton in Figures

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.

12

Countries

20

Years of Experience

24000

Clients

Since 2014 we have been enjoying excellent support services from Leyton. Their dedicated, knowledgeable teams have been a powerful asset in reducing the burden of R&D funding. We can unhesitatingly recommend Leyton based on the work they are doing for us.

Dominique Durt Applied Development & Innovation Manager at DEME Group

Our Tax Incentives Team

Christoph Van de Wouwer

Tax Director – Masters in Law and Tax Law

Sid Luyckx

R&D Director – Master in Industrial Engineering

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