{"id":3983,"date":"2026-07-02T18:15:32","date_gmt":"2026-07-02T16:15:32","guid":{"rendered":"https:\/\/leyton.majjane.agency\/be\/dispense-partielle-du-precompte-professionnel-pour-la-rd\/"},"modified":"2026-10-05T18:15:31","modified_gmt":"2026-10-05T16:15:31","slug":"dispense-precompte-professionnel-rd","status":"publish","type":"page","link":"https:\/\/leyton.com\/be\/dispense-precompte-professionnel-rd\/","title":{"rendered":"Dispense partielle du pr\u00e9compte professionnel pour la R&#038;D"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3983\" class=\"elementor elementor-3983\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-284f5b9e e-grid e-con-boxed e-con e-parent\" data-id=\"284f5b9e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6655d1ee e-flex e-con-boxed e-con e-child\" data-id=\"6655d1ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d8b11d7 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"3d8b11d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Maximisez  <span> vos aides \u00e0 l'innovation et r\u00e9duisez durablement    <\/span> vos charges salariales\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-779f63f5 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"779f63f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW23299373 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW23299373 BCX0\">C&#8217;est l&#8217;un des avantages fiscaux f\u00e9d\u00e9raux les plus int\u00e9ressants pour les entreprises innovantes en Belgique. Il r\u00e9duit jusqu&#8217;\u00e0 80 % le pr\u00e9compte professionnel vers\u00e9 sur les salaires des chercheurs admissibles. Les sp\u00e9cialistes de Leyton aident les entreprises belges \u00e0 identifier les chercheurs et les projets qui y donnent droit, \u00e0 g\u00e9rer les notifications aupr\u00e8s de BELSPO et \u00e0 \u00eatre en r\u00e8gle avec les derni\u00e8res directives de 2025.<\/span><\/span><span class=\"EOP Selected SCXW23299373 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3100f5 elementor-align-center elementor-widget__width-initial fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"a3100f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/be\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">V\u00e9rifier mon \u00e9ligibilit\u00e9<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cd252cd e-con-full e-flex e-con e-child\" data-id=\"5cd252cd\" data-element_type=\"container\" data-e-type=\"container\" 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data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\r\n(function() {\r\n    function initVideoPopup() {\r\n        const trigger = document.getElementById('play-icon-trigger');\r\n        const videoWrap = document.getElementById('main-video');\r\n        \r\n        if (!trigger || !videoWrap) return;\r\n        \r\n        trigger.style.cursor = 'pointer';\r\n        \r\n        function getVideoSource() {\r\n            let videoEl = videoWrap.querySelector('video');\r\n            if (videoEl) {\r\n                const source = videoEl.querySelector('source');\r\n                if (source && source.src) return source.src;\r\n                if (videoEl.src) return videoEl.src;\r\n                if (videoEl.getAttribute('src')) return videoEl.getAttribute('src');\r\n            }\r\n            const anySource = videoWrap.querySelector('source');\r\n            if (anySource && anySource.src) return anySource.src;\r\n            return null;\r\n        }\r\n        \r\n        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none;\r\n}\r\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fe66091 elementor-widget elementor-widget-image\" data-id=\"6fe66091\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/ChatGPT-Image-Jul-22-2026-11_15_37-AM-1-1024x683.webp\" class=\"attachment-large size-large wp-image-6870\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/ChatGPT-Image-Jul-22-2026-11_15_37-AM-1-1024x683.webp 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/ChatGPT-Image-Jul-22-2026-11_15_37-AM-1-300x200.webp 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/ChatGPT-Image-Jul-22-2026-11_15_37-AM-1-768x512.webp 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/ChatGPT-Image-Jul-22-2026-11_15_37-AM-1-400x267.webp 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/ChatGPT-Image-Jul-22-2026-11_15_37-AM-1.webp 1536w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40ba723e e-flex e-con-boxed e-con e-parent\" data-id=\"40ba723e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54f0f6ec elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"54f0f6ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Comment \u00e7a marche ?<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f370c27 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"4f370c27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment fonctionne la dispense partielle de versement du pr\u00e9compte professionnel pour la R&amp;D en Belgique ?  \n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e811b5 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2e811b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Selon l&#8217;article 275\/3 du Code des imp\u00f4ts sur les revenus 1992 (CIR 92), la dispense partielle de versement du pr\u00e9compte professionnel pour la R&amp;D permet aux employeurs belges de conserver jusqu&#8217;\u00e0 80 % du pr\u00e9compte professionnel retenu sur le salaire des chercheurs admissibles, au lieu de le verser au Tr\u00e9sor belge.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Cet avantage f\u00e9d\u00e9ral s&#8217;applique aux entreprises de toutes tailles et de tous secteurs qui r\u00e9alisent en Belgique des activit\u00e9s de R&amp;D qualifiantes, conform\u00e9ment aux d\u00e9finitions du Manuel de Frascati de l&#8217;OCDE.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Depuis l&#8217;arr\u00eat de la Cour de cassation du 6 janvier 2023 et la circulaire 2023\/C\/49, l&#8217;obligation de notification a \u00e9t\u00e9 consid\u00e9rablement renforc\u00e9e : les projets de R&amp;D doivent d\u00e9sormais \u00eatre notifi\u00e9s officiellement \u00e0 la Politique scientifique f\u00e9d\u00e9rale (BELSPO) avant leur date de d\u00e9but effective. Les projets notifi\u00e9s apr\u00e8s leur d\u00e9marrage ne donnent plus droit \u00e0 la dispense.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p><h5><strong><br \/><\/strong><span class=\"TextRun SCXW168355950 BCX0\" lang=\"EN-US\" style=\"color: #ec6839;\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW168355950 BCX0\">Les activit\u00e9s de R&amp;D admissibles comprennent :<\/span><\/span><\/h5><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recherche fondamentale\u00a0<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recherche industrielle\u00a0<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e9veloppement exp\u00e9rimental\u00a0<\/span><\/li><\/ul><h5><strong><br \/><\/strong><span style=\"color: #ec6839;\"><span class=\"TextRun SCXW188467620 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW188467620 BCX0\">Les entreprises admissibles comprennent :<\/span><\/span><span class=\"EOP Selected SCXW188467620 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/span><strong><br \/><\/strong><\/h5><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span class=\"TextRun SCXW33265308 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW33265308 BCX0\">Toute entreprise belge qui r\u00e9alise des activit\u00e9s de R&amp;D qualifiantes avec des chercheurs figurant sur son personnel salari\u00e9 en Belgique<\/span><\/span><span class=\"EOP Selected SCXW33265308 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW185085670 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW185085670 BCX0\">Les entreprises qui collaborent avec des institutions de recherche europ\u00e9ennes reconnues<\/span><\/span><span class=\"EOP Selected SCXW185085670 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span> <\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span class=\"TextRun SCXW220697107 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW220697107 BCX0\">Les jeunes entreprises innovantes (JEI)<\/span><\/span><span class=\"EOP Selected SCXW220697107 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d3ca76 e-flex e-con-boxed e-con e-parent\" data-id=\"8d3ca76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f6296e0 elementor-widget elementor-widget-text-editor\" data-id=\"7f6296e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les enjeux<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a1b97d1 elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"4a1b97d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dispense de pr\u00e9compte professionnel pour la R&amp;D : les vrais d\u00e9fis et les solutions de Leyton \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b13b9e3 elementor-widget-mobile__width-initial elementor-widget elementor-widget-shortcode\" data-id=\"b13b9e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n    <div id=\"gfi-challenges-widget-3983\" class=\"gfi-challenges\">\n                    <div class=\"gfi-ch-panel gfi-ch-panel--active\" data-index=\"0\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">01<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Comprendre des crit\u00e8res d\u2019\u00e9ligibilit\u00e9 complexes et \u00e9volutifs<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Comprendre des crit\u00e8res d\u2019\u00e9ligibilit\u00e9 complexes et \u00e9volutifs<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">La dispense de pr\u00e9compte professionnel R&amp;D en Belgique repose sur un cadre juridique techniquement exigeant. L\u2019arr\u00eat de la Cour de cassation de 2023 et les lignes directrices du BELSPO publi\u00e9es en 2025 ont fortement durci les r\u00e8gles de notification et les contr\u00f4les fiscaux portant sur cette mesure ont consid\u00e9rablement augment\u00e9 ces derni\u00e8res ann\u00e9es. \r\n\r\n<b><\/br>Solution :<\/b><\/br> Les experts Leyton interpr\u00e8tent les derni\u00e8res orientations fiscales belges et les exigences du BELSPO, afin d\u2019inclure uniquement des projets ou programmes et chercheurs pleinement conformes dans votre demande, tout en maximisant l\u2019avantage auquel vous avez droit.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"533\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/GettyImages-585858221.webp\" class=\"attachment-large size-large\" alt=\"Comprendre des crit\u00e8res d\u2019\u00e9ligibilit\u00e9 complexes et \u00e9volutifs\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/GettyImages-585858221.webp 1000w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/GettyImages-585858221-300x200.webp 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/GettyImages-585858221-768x511.webp 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/GettyImages-585858221-400x266.webp 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"1\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">02<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Notification BELSPO et exigences pr\u00e9alables<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Notification BELSPO et exigences pr\u00e9alables<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">Une notification BELSPO valable doit contenir une description d\u00e9taill\u00e9e du projet ou programme d\u00e9montrant l\u2019objectif R&amp;D, les dates de d\u00e9but et de fin pr\u00e9vues, ainsi que la confirmation que les activit\u00e9s n\u2019ont pas encore commenc\u00e9 au moment de la notification. Les dossiers manquants ou incomplets sont une cause majeure de litiges lors des contr\u00f4les et de refus de l\u2019avantage. \r\n\r\n<b><\/br>Solution :<\/b><\/br> Leyton pr\u00e9pare et soumet votre dossier complet de notification BELSPO via la plateforme digitale, incluant descriptions de projets, classification R&amp;D conforme au Manuel de Frascati, allocation des co\u00fbts et documentation des qualifications des chercheurs en pleine conformit\u00e9 avec les lignes directrices publi\u00e9es en 2025.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-1536x1024-1-1024x683.webp\" class=\"attachment-large size-large\" alt=\"Notification BELSPO et exigences pr\u00e9alables\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-1536x1024-1-1024x683.webp 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-1536x1024-1-300x200.webp 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-1536x1024-1-768x512.webp 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-1536x1024-1-400x267.webp 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-1536x1024-1.webp 1536w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"2\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">03<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Qualification des chercheurs et enregistrement du temps<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Qualification des chercheurs et enregistrement du temps<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">La dispense s\u2019applique uniquement aux chercheurs titulaires d\u2019un dipl\u00f4me \u00e9ligible (doctorat, master ou bachelier en sciences exactes ou appliqu\u00e9es) qui consacrent tout partie de leur travail \u00e0 la r\u00e9alisation  d\u2019activit\u00e9s R&amp;D admissibles. Prouver cette condition via un enregistrement du temps suffisamment \u00e9tay\u00e9 constitue un \u00e9l\u00e9ment tr\u00e8s important en cas de contr\u00f4le. \r\n\r\n<b><\/br>Solution :<\/b><\/br> Leyton cartographie tous les r\u00f4les R&amp;D \u00e9ligibles dans votre organisation, met en place des m\u00e9thodes d\u2019enregistrement du temps conformes et veille \u00e0 ce que les qualifications et l\u2019allocation du temps de chaque chercheur soient correctement document\u00e9es et d\u00e9fendables.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"532\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/07\/DSC_9034-1-1024x681.jpg\" class=\"attachment-large size-large\" alt=\"Qualification des chercheurs et enregistrement du temps\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/07\/DSC_9034-1-1024x681.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/07\/DSC_9034-1-300x200.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/07\/DSC_9034-1-768x511.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/07\/DSC_9034-1-1536x1022.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/07\/DSC_9034-1-2048x1363.jpg 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/07\/DSC_9034-1-400x266.jpg 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"3\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">04<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Exposition aux audits et conformit\u00e9 continue<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Exposition aux audits et conformit\u00e9 continue<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">L\u2019administration fiscale belge a fortement intensifi\u00e9 ses contr\u00f4les sur la dispense de pr\u00e9compte professionnel R&amp;D. Les litiges courants portent sur le timing de la notification, les descriptions de projets ou programmes, la qualification des dipl\u00f4mes et le calcul au prorata du temps effectivement consacr\u00e9 \u00e0 la R&amp;D. \r\n\r\n<b><\/br>Solution :<\/b><\/br> Leyton fournit un support complet en cas d\u2019audit \u2014 de la pr\u00e9paration des dossiers de documentation \u00e0 la repr\u00e9sentation de votre entreprise dans le dialogue avec les autorit\u00e9s fiscales \u2014 et suit les \u00e9volutions l\u00e9gislatives et\/ou administratives afin de maintenir votre demande conforme lors ses p\u00e9riodes salariales suivantes.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/businesswoman-and-a-businessman-working-together-o-2026-03-18-08-11-31-utc-1536x1024-1-1024x683.webp\" class=\"attachment-large size-large\" alt=\"Exposition aux audits et conformit\u00e9 continue\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/businesswoman-and-a-businessman-working-together-o-2026-03-18-08-11-31-utc-1536x1024-1-1024x683.webp 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/businesswoman-and-a-businessman-working-together-o-2026-03-18-08-11-31-utc-1536x1024-1-300x200.webp 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/businesswoman-and-a-businessman-working-together-o-2026-03-18-08-11-31-utc-1536x1024-1-768x512.webp 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/businesswoman-and-a-businessman-working-together-o-2026-03-18-08-11-31-utc-1536x1024-1-400x267.webp 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/08\/businesswoman-and-a-businessman-working-together-o-2026-03-18-08-11-31-utc-1536x1024-1.webp 1536w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n\n    <style>\n        .gfi-challenges {\n            width: 100%;\n            display: flex;\n            gap: 16px;\n            align-items: stretch;\n            min-height: 520px;\n            font-family: 'Montserrat', sans-serif;\n        }\n\n        .gfi-ch-panel {\n            position: relative;\n            display: flex;\n            flex: 0 0 99px;\n            gap: 0px;\n            overflow: hidden;\n            cursor: pointer;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1), gap 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-panel--active {\n            flex: 1 1 0;\n            gap: 16px;\n            cursor: default;\n        }\n\n        .gfi-ch-panel__sidebar {\n            flex: 0 0 99px;\n            width: 99px;\n            border-radius: 15px;\n            border: 1px solid #C0C0C0;\n            background: rgba(29, 67, 92, 1);\n            display: flex;\n            flex-direction: column;\n            align-items: center;\n            justify-content: space-between;\n            padding: 22px 26px 23px 27px;\n            color: #fff;\n            transition: background 0.6s ease, color 0.6s ease;\n            user-select: none;\n            height: calc(100% - 3px);\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__sidebar {\n            border-radius: 15px;\n            border: 1px solid #C0C0C0;\n            background: linear-gradient(180deg, #F3F4F6 0%, #CDD5DC 100%);\n            color: #0d2b4e;\n        }\n\n        .gfi-ch-panel__number {\n            font: 600 30px\/1 'Montserrat', sans-serif;\n        }\n\n        .gfi-ch-panel__line {\n            flex: 1;\n            width: 1px;\n            background: rgba(255, 255, 255, 0.5);\n            margin: 24px 0;\n            transition: background 0.6s ease;\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__line {\n            background: #012D48;\n        }\n\n        .gfi-ch-panel__label {\n            font: 500 18px\/1 'Montserrat', sans-serif;\n            writing-mode: vertical-rl;\n            transform: rotate(180deg);\n            letter-spacing: 0.5px;\n            white-space: nowrap;\n        }\n\n        .gfi-ch-panel__content-wrapper {\n            flex: 0 0 0px;\n            min-width: 0;\n            background: transparent;\n            border-radius: 24px;\n            overflow: hidden;\n            \/* No opacity fade \u2014 it read as a blink\/zoom. The wrapper's width\n               (flex) animating with overflow:hidden does the reveal. *\/\n            opacity: 1;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__content-wrapper {\n            flex: 1 1 0;\n            opacity: 1;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-content {\n            width: 100%;\n            min-width: 570px;\n            height: 100%;\n            display: flex;\n            flex-direction: column;\n            justify-content: space-between;\n            padding: 8px 24px 24px 24px;\n            gap: 16px;\n\n        }\n\n        .gfi-ch-content__top {\n            display: flex;\n            align-items: flex-start;\n            gap: 24px;\n        }\n\n        .gfi-ch-content__num {\n            font: 700 48px\/0.85 'Montserrat', sans-serif;\n            color: #0d2b4e;\n        }\n\n        .gfi-ch-content__title {\n            font: 600 30px\/1.2 'Montserrat', sans-serif;\n            color: #0d2b4e;\n            margin: 0 0 12px;\n        }\n\n        .gfi-ch-content__description {\n            font: 400 14px\/1.6 'Montserrat', sans-serif;\n            color: #64707d;\n            \/* max-width: 500px; 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Freeze each\n                    \/\/ content block at the FINAL panel width so the text doesn't\n                    \/\/ reflow\/resize as the width animates \u2014 it's simply revealed\n                    \/\/ (left-to-right) by the wrapper's overflow:hidden.\n                    var openContent = panel.querySelector('.gfi-ch-content');\n                    var closeContent = current ? current.querySelector('.gfi-ch-content') : null;\n                    \/\/ An already-open panel is at the final width, so its wrapper\n                    \/\/ width is the target every panel expands to.\n                    var targetW = current ?\n                        wrapperOf(current).getBoundingClientRect().width :\n                        (openContent ? openContent.scrollWidth : 0);\n\n                    if (targetW) {\n                        [openContent, closeContent].forEach(function(c) {\n                            if (!c) return;\n                            c.style.width = targetW + 'px';\n                            c.style.minWidth = targetW + 'px';\n                        });\n                    }\n\n                    widget.querySelectorAll('.gfi-ch-panel').forEach(function(p) {\n                        p.classList.remove('gfi-ch-panel--active');\n                    });\n                    panel.classList.add('gfi-ch-panel--active');\n                    return;\n                }\n\n                \/\/ --- Mobile: smoothly carry the tapped panel up to the top of\n                \/\/ the page WHILE it opens. The content slide (CSS max-height)\n                \/\/ and the page scroll are run with one shared duration + easing\n                \/\/ so they move together; the previously-open panel is closed\n                \/\/ instantly and compensated for, so the motion starts steady.\n                var w = wrapperOf(panel);\n                var cw = (current && current !== panel) ? wrapperOf(current) : null;\n\n                \/\/ Hold the clicked panel collapsed while we measure.\n                if (w) {\n                    w.style.transition = 'none';\n                    w.style.maxHeight = '0px';\n                }\n\n                var anchorTop = panel.getBoundingClientRect().top;\n\n                \/\/ Instant-close the previously open panel.\n                if (cw) {\n                    cw.style.transition = 'none';\n                    cw.style.maxHeight = '0px';\n                }\n                widget.querySelectorAll('.gfi-ch-panel').forEach(function(p) {\n                    p.classList.remove('gfi-ch-panel--active');\n                });\n                panel.classList.add('gfi-ch-panel--active');\n                void widget.offsetHeight; \/\/ settle layout\n\n                \/\/ We drive the scroll ourselves frame-by-frame below. The page\n                \/\/ sets `scroll-behavior: smooth !important` on <html>, which an\n                \/\/ inline style CANNOT override \u2014 so a plain scrollBy\/scrollTo is\n                \/\/ animated by the browser, and our per-frame calls just re-target\n                \/\/ an in-flight smooth scroll (it barely moves, then glides after\n                \/\/ we stop). The ONLY thing that overrides `!important` smooth is\n                \/\/ passing an explicit `behavior:'instant'` on each call. Helper:\n                var jump = function(y) {\n                    try {\n                        window.scrollTo({\n                            top: y,\n                            left: 0,\n                            behavior: 'instant'\n                        });\n                    } catch (err) {\n                        window.scrollTo(0, y);\n                    }\n                };\n\n                \/\/ Neutralise the jump from the instant-close so motion starts\n                \/\/ from a steady position (no flicker).\n                var delta = panel.getBoundingClientRect().top - anchorTop;\n                if (delta) jump(window.scrollY + delta);\n\n                \/\/ Measure the open target height while collapsed (scrollHeight\n                \/\/ ignores the max-height:0 clamp), then let the rAF loop below\n                \/\/ drive max-height itself \u2014 NOT a CSS transition \u2014 so the open\n                \/\/ shares the exact same clock + curve as the scroll.\n                var targetH = w ? w.scrollHeight : 0;\n                if (w) w.style.transition = 'none';\n                \/\/ Restore the closed panel's transition for next time.\n                if (cw) {\n                    requestAnimationFrame(function() {\n                        cw.style.transition = '';\n                    });\n                }\n\n                \/\/ Target scroll: bring the opening panel up toward the top. Leave\n                \/\/ a small gap, plus room for the WordPress admin bar when present\n                \/\/ (logged-in views only \u2014 visitors don't see it). The header's\n                \/\/ document position is fixed as content opens below it, so this\n                \/\/ target stays valid throughout.\n                var gap = 16;\n                var adminBar = document.getElementById('wpadminbar');\n                if (adminBar && getComputedStyle(adminBar).position === 'fixed') {\n                    gap += adminBar.offsetHeight;\n                }\n                var startY = window.scrollY;\n                var targetY = Math.max(0, panel.getBoundingClientRect().top + startY - gap);\n                var dist = targetY - startY;\n\n                \/\/ ONE rAF loop drives both the height and the scroll with the\n                \/\/ same eased progress, so they open and glide up perfectly\n                \/\/ together. Each scroll is an explicit instant jump (see above).\n                if (scrollAnim) cancelAnimationFrame(scrollAnim);\n                var startTs = null;\n                var step = function(ts) {\n                    if (startTs === null) startTs = ts;\n                    var p = Math.min(1, (ts - startTs) \/ MOBILE_OPEN_MS);\n                    var e = easeOutCubic(p);\n                    if (dist) jump(startY + dist * e);\n                    if (w) w.style.maxHeight = (targetH * e) + 'px';\n                    if (p < 1) {\n                        scrollAnim = requestAnimationFrame(step);\n                    } else {\n                        scrollAnim = null;\n                        \/\/ Lock to the live content height (handles any late reflow).\n                        if (w) w.style.maxHeight = w.scrollHeight + 'px';\n                    }\n                };\n                scrollAnim = requestAnimationFrame(step);\n            });\n\n            widget.addEventListener('transitionend', function(e) {\n                \/\/ Mobile: after the open finishes, lock to the live content\n                \/\/ height so tall or late-loading content is never clipped.\n                if (e.propertyName === 'max-height') {\n                    var panel = e.target.closest('.gfi-ch-panel');\n                    if (panel && panel.classList.contains('gfi-ch-panel--active') && isMobile()) {\n                        e.target.style.maxHeight = e.target.scrollHeight + 'px';\n                    }\n                    return;\n                }\n                \/\/ Desktop: once the width animation ends, release the frozen\n                \/\/ content width so it's fully responsive again at rest.\n                if (e.propertyName === 'flex-grow' &&\n                    e.target.classList.contains('gfi-ch-panel__content-wrapper')) {\n                    var content = e.target.querySelector('.gfi-ch-content');\n                    if (content) {\n                        content.style.width = '';\n                        content.style.minWidth = '';\n                    }\n                }\n            });\n\n            \/\/ Keep things correct across breakpoint changes: clear the inline\n            \/\/ heights (so desktop's flex layout takes over) and re-open the\n            \/\/ active panel to its measured height when back on mobile.\n            function syncToViewport() {\n                var active = widget.querySelector('.gfi-ch-panel--active');\n                widget.querySelectorAll('.gfi-ch-panel__content-wrapper').forEach(function(w) {\n                    w.style.maxHeight = '';\n                });\n                widget.querySelectorAll('.gfi-ch-content').forEach(function(c) {\n                    c.style.width = '';\n                    c.style.minWidth = '';\n                });\n                if (isMobile() && active) slideOpen(active);\n            }\n            window.addEventListener('resize', syncToViewport);\n            syncToViewport(); \/\/ set the default-open panel's height on load\n        })();\n    <\/script>\n\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3dbf6fb1 is-dark e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"3dbf6fb1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a28db8f liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"1a28db8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le leadership, quantif\u00e9<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aaeb5c9 elementor-widget elementor-widget-heading\" data-id=\"1aaeb5c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Notre impact en chiffres<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43840003 e-grid e-con-boxed e-con e-child\" data-id=\"43840003\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-690fe031 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"690fe031\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7858288e elementor-widget elementor-widget-image\" data-id=\"7858288e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"23\" height=\"21\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/05\/Group-27154.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-3195\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ad48fa5 elementor-widget elementor-widget-heading\" data-id=\"7ad48fa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">+50000<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ed7d496 elementor-widget elementor-widget-text-editor\" data-id=\"6ed7d496\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Clients \u00e0 travers le monde <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6979acee e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"6979acee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e12f5d6 elementor-widget elementor-widget-image\" data-id=\"5e12f5d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"15\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/05\/Group-27156.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-3196\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ee80c7b elementor-widget elementor-widget-heading\" data-id=\"7ee80c7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">29+<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30134de elementor-widget elementor-widget-text-editor\" data-id=\"30134de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ans d\u2019exp\u00e9rience<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e2874b8 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"e2874b8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d09b680 elementor-widget elementor-widget-image\" data-id=\"d09b680\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"23\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/05\/Group-27155.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-3197\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d1dcb4a elementor-widget elementor-widget-heading\" data-id=\"3d1dcb4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">20<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54ae070b elementor-widget elementor-widget-text-editor\" data-id=\"54ae070b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Pays<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54971733 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"54971733\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-531904d6 elementor-widget elementor-widget-image\" data-id=\"531904d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"25\" height=\"25\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/05\/boxicons_pie-chart.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-3198\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54ae8fc9 elementor-widget elementor-widget-heading\" data-id=\"54ae8fc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">+3000<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-167dab71 elementor-widget elementor-widget-text-editor\" data-id=\"167dab71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Collaborateurs<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a43aece e-flex e-con-boxed e-con e-parent\" data-id=\"5a43aece\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ddeccf5 elementor-widget elementor-widget-text-editor\" data-id=\"ddeccf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u00c9ligibilit\u00e9<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b2b02f5 e-grid e-con-full e-con e-child\" data-id=\"2b2b02f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-338148ae elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"338148ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Chercheurs et activit\u00e9s donnant droit \u00e0 la dispense de pr\u00e9compte professionnel pour la R&amp;D <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f425dad elementor-widget-mobile__width-initial elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"1f425dad\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;eec2f0f&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;96d9ea2&quot;},{&quot;slide_title&quot;:&quot;Slide #4&quot;,&quot;_id&quot;:&quot;017a6ee&quot;},{&quot;slide_title&quot;:&quot;Slide #4&quot;,&quot;_id&quot;:&quot;dc0ca63&quot;},{&quot;slide_title&quot;:&quot;Slide #5&quot;,&quot;_id&quot;:&quot;8426375&quot;}],&quot;slides_to_show&quot;:&quot;3&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 sur 6\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6aca059c cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"6aca059c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2217e1d1 elementor-widget elementor-widget-heading\" data-id=\"2217e1d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Chercheurs titulaires d'un doctorat ou d'un master<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aff4b9f elementor-widget elementor-widget-text-editor\" data-id=\"6aff4b9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Chercheurs titulaires d&#8217;un doctorat ou d&#8217;un master en sciences exactes ou appliqu\u00e9es, en ing\u00e9nierie, en m\u00e9decine ou en m\u00e9decine v\u00e9t\u00e9rinaire, qui consacrent du temps \u00e0 des activit\u00e9s de R&amp;D qualifiantes.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 sur 6\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76ae953c cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"76ae953c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a0ebde6 elementor-widget elementor-widget-heading\" data-id=\"4a0ebde6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Bacheliers et autre personnel qualifi\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9946b7c elementor-widget elementor-widget-text-editor\" data-id=\"9946b7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Outre les titulaires d&#8217;un master ou d&#8217;un doctorat, les titulaires d&#8217;un bachelier peuvent \u00e9galement b\u00e9n\u00e9ficier, depuis 2018, de la dispense de pr\u00e9compte professionnel pour la R&amp;D, aux m\u00eames conditions que les titulaires d&#8217;un master. Le montant dispens\u00e9 est toutefois plafonn\u00e9 par rapport \u00e0 celui des titulaires d&#8217;un master ou d&#8217;un doctorat. En outre, si votre entreprise collabore avec une institution de recherche scientifique reconnue, des exigences de dipl\u00f4me moins strictes s&#8217;appliquent aux chercheurs concern\u00e9s. Leyton conna\u00eet ces nuances sur le bout des doigts et veille \u00e0 ce qu&#8217;aucun profil admissible ne soit oubli\u00e9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 sur 6\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3262376e e-flex e-con-boxed e-con e-child\" data-id=\"3262376e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d96c9ce elementor-widget elementor-widget-heading\" data-id=\"3d96c9ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Projets et programmes de recherch<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3185a1c2 elementor-widget elementor-widget-text-editor\" data-id=\"3185a1c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les collaborateurs directement impliqu\u00e9s dans des projets ou programmes de recherche fondamentale, de recherche appliqu\u00e9e ou de d\u00e9veloppement exp\u00e9rimental, notifi\u00e9s \u00e0 BELSPO avant leur d\u00e9but et conformes aux exigences l\u00e9gales.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 sur 6\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11fd32b e-flex e-con-boxed e-con e-child\" data-id=\"11fd32b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8e6002 elementor-widget elementor-widget-heading\" data-id=\"a8e6002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Personnel de laboratoire, de prototypage et de tests<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa24a83 elementor-widget elementor-widget-text-editor\" data-id=\"fa24a83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le personnel directement impliqu\u00e9 dans des travaux de laboratoire, le d\u00e9veloppement de prototypes ou des essais exp\u00e9rimentaux dans le cadre d&#8217;un projet ou programme de R&amp;D qualifiant, notifi\u00e9 \u00e0 BELSPO.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"5\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 sur 6\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9fdb7f1 e-flex e-con-boxed e-con e-child\" data-id=\"9fdb7f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-09543e3 elementor-widget elementor-widget-heading\" data-id=\"09543e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Innovation en ICT, sciences de la vie et ing\u00e9nierie \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f108e6c elementor-widget elementor-widget-text-editor\" data-id=\"f108e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les activit\u00e9s de R&amp;D en d\u00e9veloppement de logiciels, intelligence artificielle, sciences de la vie, design industriel, innovation dans la construction et autres domaines techniques sont admissibles, \u00e0 condition de r\u00e9pondre aux crit\u00e8res de Frascati et d&#8217;avoir \u00e9t\u00e9 notifi\u00e9es \u00e0 BELSPO avant leur d\u00e9marrage.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"6\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 sur 6\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6399aff e-flex e-con-boxed e-con e-child\" data-id=\"6399aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88d517f elementor-widget elementor-widget-heading\" data-id=\"88d517f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Jeunes entreprises innovantes (JEI)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18c7fc1 elementor-widget elementor-widget-text-editor\" data-id=\"18c7fc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les entreprises enregistr\u00e9es aupr\u00e8s de BELSPO comme jeunes entreprises innovantes b\u00e9n\u00e9ficient de dispositions sp\u00e9cifiques dans le cadre de la dispense partielle de versement du pr\u00e9compte professionnel pour la R&amp;D, avec des conditions d&#8217;admissibilit\u00e9 et des proc\u00e9dures propres. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Pr\u00e9c\u00e9dent\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Suivant\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73a23ea1 e-flex e-con-boxed e-con e-parent\" data-id=\"73a23ea1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6be75f69 elementor-widget elementor-widget-text-editor\" data-id=\"6be75f69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Notre process<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-245ed852 elementor-widget elementor-widget-heading\" data-id=\"245ed852\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Votre parcours pour maximiser votre dispense de pr\u00e9compte professionnel R&amp;D en Belgique <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0a8f08 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b0a8f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Une approche structur\u00e9e garantit que chaque chercheur et projet ou programme \u00e9ligible soit correctement identifi\u00e9, enregistr\u00e9 et suivi avec une pr\u00e9paration compl\u00e8te en cas de contr\u00f4le \u00e0 chaque \u00e9tape.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5899c99 e-grid e-con-full animate-fade-stagger e-con e-child\" data-id=\"5899c99\" data-element_type=\"container\" data-e-type=\"container\" id=\"mon-grid\">\n\t\t<div class=\"elementor-element elementor-element-5726a12a e-con-full e-flex e-con e-child\" data-id=\"5726a12a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-383938ff elementor-widget elementor-widget-heading\" data-id=\"383938ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-269ddcd0 elementor-widget elementor-widget-heading\" data-id=\"269ddcd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Diagnostic et cadrage <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f2090b2 elementor-widget elementor-widget-text-editor\" data-id=\"2f2090b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Leyton analyse la structure de votre entreprise, votre portefeuille de projets et vos postes de R&amp;D afin d&#8217;identifier toutes les activit\u00e9s et tous les chercheurs susceptibles de donner droit \u00e0 la dispense partielle de pr\u00e9compte professionnel.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c8ec0c e-con-full e-flex e-con e-child\" data-id=\"9c8ec0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f07f92b elementor-widget elementor-widget-heading\" data-id=\"1f07f92b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">02.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12535815 elementor-widget elementor-widget-heading\" data-id=\"12535815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00c9tude de faisabilit\u00e9 et chiffrage de l'avantage<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46ce324c elementor-widget elementor-widget-text-editor\" data-id=\"46ce324c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Leyton \u00e9value l&#8217;\u00e9conomie totale possible pour vos chercheurs admissibles et votre p\u00e9rim\u00e8tre de projets de R&amp;D, et mod\u00e9lise l&#8217;avantage annuel attendu.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4790c99d e-con-full e-flex e-con e-child\" data-id=\"4790c99d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ae0e002 elementor-widget elementor-widget-heading\" data-id=\"2ae0e002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">03.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc316e2 elementor-widget elementor-widget-heading\" data-id=\"7fc316e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cartographie des activit\u00e9s de R&amp;D et classification Frascati<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf226ff elementor-widget elementor-widget-text-editor\" data-id=\"4cf226ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Leyton recense et classifie toutes les activit\u00e9s de R&amp;D qualifiantes selon les d\u00e9finitions du Manuel de Frascati de l&#8217;OCDE, comme l&#8217;exigent BELSPO et l&#8217;administration fiscale belge.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47a32530 e-con-full e-flex e-con e-child\" data-id=\"47a32530\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d084f92 elementor-widget elementor-widget-heading\" data-id=\"d084f92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">04.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48d86cb2 elementor-widget elementor-widget-heading\" data-id=\"48d86cb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Notification et enregistrement aupr\u00e8s de BELSPO<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cd31cae elementor-widget elementor-widget-text-editor\" data-id=\"5cd31cae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Leyton pr\u00e9pare et introduit des notifications BELSPO compl\u00e8tes et conformes, avec les descriptions de projets ainsi que les dates de d\u00e9but et de fin, avant le d\u00e9marrage des activit\u00e9s de R&amp;D.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-22c0bee5 e-con-full e-flex e-con e-child\" data-id=\"22c0bee5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-616956f4 elementor-widget elementor-widget-heading\" data-id=\"616956f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">05.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-489b0df9 elementor-widget elementor-widget-heading\" data-id=\"489b0df9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Int\u00e9gration \u00e0 la paie et gestion des d\u00e9clarations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-350dd0fd elementor-widget elementor-widget-text-editor\" data-id=\"350dd0fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Leyton vous aide \u00e0 int\u00e9grer la dispense dans vos d\u00e9clarations mensuelles ou trimestrielles de pr\u00e9compte professionnel via votre secr\u00e9tariat social, et vous accompagne dans la mise en place de proc\u00e9dures d&#8217;enregistrement du temps de travail pour les chercheurs admissibles. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-67bf6043 e-con-full e-flex e-con e-child\" data-id=\"67bf6043\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62974195 elementor-widget elementor-widget-heading\" data-id=\"62974195\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">06.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77c41ca0 elementor-widget elementor-widget-heading\" data-id=\"77c41ca0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Accompagnement lors des contr\u00f4les et conformit\u00e9 continue <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29ca5669 elementor-widget elementor-widget-text-editor\" data-id=\"29ca5669\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Leyton vous assiste lors des contr\u00f4les de l&#8217;administration fiscale, suit les mises \u00e0 jour des directives de BELSPO et g\u00e8re les renouvellements et les mises \u00e0 jour p\u00e9riodiques sur les p\u00e9riodes de paie suivantes.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-919034e e-flex e-con-boxed e-con e-parent\" data-id=\"919034e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f5a92ec elementor-widget elementor-widget-text-editor\" data-id=\"2f5a92ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Nous vous accompagnons<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38320627 elementor-widget elementor-widget-heading\" data-id=\"38320627\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span>Parlez \u00e0 <\/span>  un sp\u00e9cialiste de la dispense de pr\u00e9compte professionnel R&amp;D  \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5485f4a0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5485f4a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Vous souhaitez r\u00e9duire vos charges salariales et maximiser votre financement de la R&amp;D en Belgique ? <\/span><\/p><p><span style=\"font-weight: 400;\">Planifiez une analyse gratuite avec l&#8217;un des sp\u00e9cialistes de Leyton et estimez votre \u00e9conomie annuelle potentielle gr\u00e2ce \u00e0 la dispense partielle de versement du pr\u00e9compte professionnel pour la R&amp;D.\u00a0\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14ecc035 fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"14ecc035\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/be\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Planifier mon analyse gratuite<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d2f7aba elementor-widget 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auto;\r\n    overflow: visible;\r\n  }\r\n  .track {\r\n    opacity: 0.15;\r\n  }\r\n  \r\n  @media (max-width: 550px) {\r\n     .line-animation-container {\r\n        width: 90%;\r\n        top: -160px;\r\n     }\r\n  }\r\n<\/style>\r\n\r\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/animejs\/3.2.1\/anime.min.js\"><\/script>\r\n<script>\r\n  window.addEventListener('DOMContentLoaded', () => {\r\n    const path = document.querySelector('#squicher-line');\r\n    const length = path.getTotalLength();\r\n\r\n    \/\/ Variable Animation for the \"Squicher\" Effect\r\n    anime({\r\n      targets: path,\r\n      strokeDashoffset: [length, -length],\r\n      \/\/ This is the variable length logic:\r\n      \/\/ It starts short, stretches in the middle, and shrinks at the end\r\n      strokeDasharray: [\r\n        { value: `20 ${length}`, duration: 0 },\r\n        { value: `150 ${length}`, duration: 7000, easing: 'easeInOutQuad' },\r\n        { value: `20 ${length}`, duration: 7000, easing: 'easeInOutQuad' }\r\n      ],\r\n      duration: 20000,\r\n      easing: 'linear',\r\n      loop: true\r\n    });\r\n  });\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8863a1 e-flex e-con-boxed e-con e-parent\" data-id=\"f8863a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c63bee5 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"3c63bee5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Nous r\u00e9pondons \u00e0 vos questions<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb6ebc elementor-widget elementor-widget-heading\" data-id=\"6cb6ebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes \u2014 Dispense partielle du pr\u00e9compte professionnel pour la R&amp;D en Belgique  \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-529d618d elementor-widget elementor-widget-text-editor\" data-id=\"529d618d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Tout ce qu\u2019il faut savoir avant de b\u00e9n\u00e9ficier de la dispense partielle du pr\u00e9compte professionnel pour la R&amp;D<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1341a757 elementor-widget elementor-widget-n-accordion\" data-id=\"1341a757\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3230\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3230\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu'est-ce que la dispense partielle de versement du pr\u00e9compte professionnel pour la R&amp;D en Belgique ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3230\" class=\"elementor-element elementor-element-2d4cd902 e-con-full e-flex e-con e-child\" data-id=\"2d4cd902\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3230\" class=\"elementor-element elementor-element-1c6d08d2 e-flex e-con-boxed e-con e-child\" data-id=\"1c6d08d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66ba85a0 elementor-widget elementor-widget-text-editor\" data-id=\"66ba85a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Cette dispense permet aux employeurs belges de conserver jusqu&#8217;\u00e0 80 % du pr\u00e9compte professionnel retenu sur le salaire des chercheurs admissibles, au lieu de le verser au Tr\u00e9sor belge. Elle est pr\u00e9vue par l&#8217;article 275\/3 du CIR 92 et s&#8217;applique aux entreprises de toutes tailles qui r\u00e9alisent des activit\u00e9s de R&amp;D qualifiantes. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3231\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3231\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quel pourcentage du pr\u00e9compte professionnel peut \u00eatre dispens\u00e9 pour la R&amp;D en Belgique ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3231\" class=\"elementor-element elementor-element-18a0ecd4 e-con-full e-flex e-con e-child\" data-id=\"18a0ecd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3231\" class=\"elementor-element elementor-element-4ac3f271 e-flex e-con-boxed e-con e-child\" data-id=\"4ac3f271\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1c3d82 elementor-widget elementor-widget-text-editor\" data-id=\"c1c3d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Vous pouvez conserver jusqu&#8217;\u00e0 80 % du pr\u00e9compte professionnel sur le salaire des chercheurs admissibles. La dispense ne s&#8217;applique qu&#8217;au prorata du temps que chaque chercheur consacre \u00e0 des activit\u00e9s de R&amp;D qualifiantes, et non \u00e0 l&#8217;ensemble de son salaire.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3232\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3232\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qui peut b\u00e9n\u00e9ficier de la dispense de pr\u00e9compte professionnel pour la R&amp;D en Belgique ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3232\" class=\"elementor-element elementor-element-1e2ec045 e-con-full e-flex e-con e-child\" data-id=\"1e2ec045\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3232\" class=\"elementor-element elementor-element-6fec3764 e-flex e-con-boxed e-con e-child\" data-id=\"6fec3764\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-411e0ec9 elementor-widget elementor-widget-text-editor\" data-id=\"411e0ec9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les entreprises belges, ainsi que les entreprises \u00e9trang\u00e8res disposant d&#8217;un \u00e9tablissement en Belgique, qui occupent des chercheurs sur leur personnel salari\u00e9 en Belgique et r\u00e9alisent des activit\u00e9s de R&amp;D qualifiantes. Les chercheurs admissibles doivent \u00eatre titulaires d&#8217;un doctorat, d&#8217;un master ou d&#8217;un bachelier dans un domaine scientifique exact ou appliqu\u00e9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3233\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3233\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quelles activit\u00e9s de R&amp;D donnent droit \u00e0 la dispense de pr\u00e9compte professionnel en Belgique ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3233\" class=\"elementor-element elementor-element-a6bdc9f e-con-full e-flex e-con e-child\" data-id=\"a6bdc9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3233\" class=\"elementor-element elementor-element-a16fc44 e-flex e-con-boxed e-con e-child\" data-id=\"a16fc44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-011f64c elementor-widget elementor-widget-text-editor\" data-id=\"011f64c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les activit\u00e9s admissibles comprennent la recherche fondamentale, la recherche appliqu\u00e9e et le d\u00e9veloppement exp\u00e9rimental, tels que d\u00e9finis par le Manuel de Frascati de l&#8217;OCDE. Ces activit\u00e9s doivent s&#8217;inscrire dans un projet ou un programme officiellement notifi\u00e9 \u00e0 BELSPO avant sa date de d\u00e9but. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3234\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3234\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Les projets de R&amp;D doivent-ils \u00eatre notifi\u00e9s \u00e0 BELSPO avant de d\u00e9marrer ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3234\" class=\"elementor-element elementor-element-495bcdb e-con-full e-flex e-con e-child\" data-id=\"495bcdb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3234\" class=\"elementor-element elementor-element-e00e2e4 e-flex e-con-boxed e-con e-child\" data-id=\"e00e2e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f866223 elementor-widget elementor-widget-text-editor\" data-id=\"f866223\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Oui, c&#8217;est une condition absolue. Suite \u00e0 l&#8217;arr\u00eat de la Cour de cassation de janvier 2023, la circulaire 2023\/C\/49 a renforc\u00e9 l&#8217;obligation de notification pour les projets et programmes notifi\u00e9s \u00e0 partir du 1er ao\u00fbt 2023. Les projets ou programmes de R&amp;D doivent \u00eatre notifi\u00e9s \u00e0 BELSPO strictement avant leur date de d\u00e9but effective. Ceux qui sont notifi\u00e9s apr\u00e8s leur d\u00e9marrage ne donnent plus droit \u00e0 la dispense.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3235\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3235\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Que doit contenir une notification BELSPO valable ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3235\" class=\"elementor-element elementor-element-adacf28 e-con-full e-flex e-con e-child\" data-id=\"adacf28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3235\" class=\"elementor-element elementor-element-3f106fd e-flex e-con-boxed e-con e-child\" data-id=\"3f106fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd337e0 elementor-widget elementor-widget-text-editor\" data-id=\"cd337e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Une notification BELSPO valable contient une description du projet d\u00e9montrant son objectif de R&amp;D, les dates de d\u00e9but et de fin pr\u00e9vues, ainsi que la confirmation que les activit\u00e9s n&#8217;ont pas encore commenc\u00e9. Les notifications incompl\u00e8tes ou mal dat\u00e9es sont une cause majeure de litiges lors des contr\u00f4les fiscaux et de refus de la dispense.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3236\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3236\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> La dispense de pr\u00e9compte professionnel pour la R&amp;D est-elle cumulable avec d'autres incitants belges \u00e0 l'innovation ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3236\" class=\"elementor-element elementor-element-0e3a6b7 e-con-full e-flex e-con e-child\" data-id=\"0e3a6b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3236\" class=\"elementor-element elementor-element-1c1c68e e-flex e-con-boxed e-con e-child\" data-id=\"1c1c68e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54a4bd0 elementor-widget elementor-widget-text-editor\" data-id=\"54a4bd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Oui. La dispense partielle de versement du pr\u00e9compte professionnel pour la R&amp;D peut \u00eatre utilis\u00e9e en parall\u00e8le de la d\u00e9duction pour revenus d&#8217;innovation (DRI) et de la d\u00e9duction pour investissement. Les entreprises peuvent ainsi construire une strat\u00e9gie fiscale coh\u00e9rente et \u00e0 plusieurs niveaux sur l&#8217;ensemble de leur cycle d&#8217;investissement en R&amp;D et en innovation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3237\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3237\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment se d\u00e9roulent les contr\u00f4les fiscaux sur la dispense de pr\u00e9compte professionnel pour la R&amp;D en Belgique ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3237\" class=\"elementor-element elementor-element-7f39aeb e-con-full e-flex e-con e-child\" data-id=\"7f39aeb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3237\" class=\"elementor-element elementor-element-b102a56 e-flex e-con-boxed e-con e-child\" data-id=\"b102a56\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f21841 elementor-widget elementor-widget-text-editor\" data-id=\"6f21841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L&#8217;administration fiscale belge a nettement renforc\u00e9 ses contr\u00f4les sur cette mesure, en se concentrant sur le moment de la notification BELSPO, les descriptions de projets, les qualifications des chercheurs et l&#8217;enregistrement du temps de travail. Leyton assure un accompagnement complet : nous pr\u00e9parons la documentation et menons le dialogue avec l&#8217;administration fiscale pour d\u00e9fendre votre dossier. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3238\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3238\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment Leyton aide-t-elle \u00e0 maximiser la dispense de pr\u00e9compte professionnel pour la R&amp;D en Belgique ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3238\" class=\"elementor-element elementor-element-d08cfb1 e-con-full e-flex e-con e-child\" data-id=\"d08cfb1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3238\" class=\"elementor-element elementor-element-5dd20e4 e-flex e-con-boxed e-con e-child\" data-id=\"5dd20e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16583b0 elementor-widget elementor-widget-text-editor\" data-id=\"16583b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Leyton prend en charge l&#8217;ensemble du processus : de l&#8217;identification des chercheurs et projets de R&amp;D admissibles \u00e0 la pr\u00e9paration des dossiers de notification BELSPO conformes \u00e0 Frascati, en passant par l&#8217;int\u00e9gration de la dispense dans vos d\u00e9clarations de pr\u00e9compte professionnel et l&#8217;assistance compl\u00e8te pour d\u00e9fendre votre dossier en cas de contr\u00f4le. Notre \u00e9quipe suit en permanence les directives de BELSPO et de l&#8217;administration fiscale belge, afin que votre dossier soit optimis\u00e9 et pleinement conforme \u00e0 chaque \u00e9tape. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu'est-ce que la dispense partielle de versement du pr\\u00e9compte professionnel pour la R&D en Belgique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Cette dispense permet aux employeurs belges de conserver jusqu&#8217;\\u00e0 80 % du pr\\u00e9compte professionnel retenu sur le salaire des chercheurs admissibles, au lieu de le verser au Tr\\u00e9sor belge. Elle est pr\\u00e9vue par l&#8217;article 275\\\/3 du CIR 92 et s&#8217;applique aux entreprises de toutes tailles qui r\\u00e9alisent des activit\\u00e9s de R&amp;D qualifiantes.\"}},{\"@type\":\"Question\",\"name\":\"Quel pourcentage du pr\\u00e9compte professionnel peut \\u00eatre dispens\\u00e9 pour la R&D en Belgique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vous pouvez conserver jusqu&#8217;\\u00e0 80 % du pr\\u00e9compte professionnel sur le salaire des chercheurs admissibles. La dispense ne s&#8217;applique qu&#8217;au prorata du temps que chaque chercheur consacre \\u00e0 des activit\\u00e9s de R&amp;D qualifiantes, et non \\u00e0 l&#8217;ensemble de son salaire.\"}},{\"@type\":\"Question\",\"name\":\"Qui peut b\\u00e9n\\u00e9ficier de la dispense de pr\\u00e9compte professionnel pour la R&D en Belgique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les entreprises belges, ainsi que les entreprises \\u00e9trang\\u00e8res disposant d&#8217;un \\u00e9tablissement en Belgique, qui occupent des chercheurs sur leur personnel salari\\u00e9 en Belgique et r\\u00e9alisent des activit\\u00e9s de R&amp;D qualifiantes. Les chercheurs admissibles doivent \\u00eatre titulaires d&#8217;un doctorat, d&#8217;un master ou d&#8217;un bachelier dans un domaine scientifique exact ou appliqu\\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Quelles activit\\u00e9s de R&D donnent droit \\u00e0 la dispense de pr\\u00e9compte professionnel en Belgique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les activit\\u00e9s admissibles comprennent la recherche fondamentale, la recherche appliqu\\u00e9e et le d\\u00e9veloppement exp\\u00e9rimental, tels que d\\u00e9finis par le Manuel de Frascati de l&#8217;OCDE. Ces activit\\u00e9s doivent s&#8217;inscrire dans un projet ou un programme officiellement notifi\\u00e9 \\u00e0 BELSPO avant sa date de d\\u00e9but.\"}},{\"@type\":\"Question\",\"name\":\"Les projets de R&D doivent-ils \\u00eatre notifi\\u00e9s \\u00e0 BELSPO avant de d\\u00e9marrer ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, c&#8217;est une condition absolue. Suite \\u00e0 l&#8217;arr\\u00eat de la Cour de cassation de janvier 2023, la circulaire 2023\\\/C\\\/49 a renforc\\u00e9 l&#8217;obligation de notification pour les projets et programmes notifi\\u00e9s \\u00e0 partir du 1er ao\\u00fbt 2023. Les projets ou programmes de R&amp;D doivent \\u00eatre notifi\\u00e9s \\u00e0 BELSPO strictement avant leur date de d\\u00e9but effective. Ceux qui sont notifi\\u00e9s apr\\u00e8s leur d\\u00e9marrage ne donnent plus droit \\u00e0 la dispense.\"}},{\"@type\":\"Question\",\"name\":\"Que doit contenir une notification BELSPO valable ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une notification BELSPO valable contient une description du projet d\\u00e9montrant son objectif de R&amp;D, les dates de d\\u00e9but et de fin pr\\u00e9vues, ainsi que la confirmation que les activit\\u00e9s n&#8217;ont pas encore commenc\\u00e9. Les notifications incompl\\u00e8tes ou mal dat\\u00e9es sont une cause majeure de litiges lors des contr\\u00f4les fiscaux et de refus de la dispense.\"}},{\"@type\":\"Question\",\"name\":\"La dispense de pr\\u00e9compte professionnel pour la R&D est-elle cumulable avec d'autres incitants belges \\u00e0 l'innovation ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. La dispense partielle de versement du pr\\u00e9compte professionnel pour la R&amp;D peut \\u00eatre utilis\\u00e9e en parall\\u00e8le de la d\\u00e9duction pour revenus d&#8217;innovation (DRI) et de la d\\u00e9duction pour investissement. 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Leyton assure un accompagnement complet : nous pr\\u00e9parons la documentation et menons le dialogue avec l&#8217;administration fiscale pour d\\u00e9fendre votre dossier.\"}},{\"@type\":\"Question\",\"name\":\"Comment Leyton aide-t-elle \\u00e0 maximiser la dispense de pr\\u00e9compte professionnel pour la R&D en Belgique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Leyton prend en charge l&#8217;ensemble du processus : de l&#8217;identification des chercheurs et projets de R&amp;D admissibles \\u00e0 la pr\\u00e9paration des dossiers de notification BELSPO conformes \\u00e0 Frascati, en passant par l&#8217;int\\u00e9gration de la dispense dans vos d\\u00e9clarations de pr\\u00e9compte professionnel et l&#8217;assistance compl\\u00e8te pour d\\u00e9fendre votre dossier en cas de contr\\u00f4le. Notre \\u00e9quipe suit en permanence les directives de BELSPO et de l&#8217;administration fiscale belge, afin que votre dossier soit optimis\\u00e9 et pleinement conforme \\u00e0 chaque \\u00e9tape.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Maximisez vos aides \u00e0 l&#8217;innovation et r\u00e9duisez durablement vos charges salariales C&#8217;est l&#8217;un des avantages fiscaux f\u00e9d\u00e9raux les plus int\u00e9ressants pour les entreprises innovantes en Belgique. Il r\u00e9duit jusqu&#8217;\u00e0 80 % le pr\u00e9compte professionnel vers\u00e9 sur les salaires des chercheurs admissibles. Les sp\u00e9cialistes de Leyton aident les entreprises belges \u00e0 identifier les chercheurs et les [&hellip;]<\/p>\n","protected":false},"author":34,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"dispense pr\u00e9compte professionnel R&D","_yoast_wpseo_title":"Dispense de pr\u00e9compte professionnel R&D en Belgique | Leyton","_yoast_wpseo_metadesc":"Dispense pr\u00e9compte professionnel R&D en Belgique : r\u00e9duisez vos co\u00fbts salariaux et d\u00e9couvrez les conditions d\u2019\u00e9ligibilit\u00e9 avec Leyton.","footnotes":"","_yoast_wpseo_focuskeywords":"[]","_yoast_wpseo_keywordsynonyms":"[\"\"]"},"class_list":["post-3983","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ 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