{"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":"2026-08-05T10:24:46","modified_gmt":"2026-08-05T08:24:46","slug":"dispense-partielle-du-precompte-professionnel-pour-la-rd","status":"publish","type":"page","link":"https:\/\/leyton.com\/be\/dispense-partielle-du-precompte-professionnel-pour-la-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\">Financez  <span> votre innovation et r\u00e9duisez votre  <\/span> pr\u00e9compte professionnel.<\/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 style=\"font-weight: 400;\">R\u00e9duisez vos co\u00fbts salariaux structurels gr\u00e2ce \u00e0 l\u2019 exon\u00e9ration partielle de pr\u00e9compte professionnel pour la R&amp;D en Belgique.\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Cette mesure offre aux entreprises belges une exon\u00e9ration de 80\u202f% du pr\u00e9compte sur les salaires des chercheurs admissibles, renfor\u00e7ant ainsi la comp\u00e9titivit\u00e9 des secteurs ax\u00e9s sur l\u2019innovation Page Service .\u00a0\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\u00e9rifiez votre \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\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6833ce54 elementor-widget elementor-widget-video\" data-id=\"6833ce54\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"main-video\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/03\/15506610_1280_720_25fps.mp4\" preload=\"metadata\" controlsList=\"nodownload\" poster=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/6\/files\/2026\/05\/Rectangle-7138-1.webp\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25ba75f5 elementor-widget elementor-widget-html\" data-id=\"25ba75f5\" data-element_type=\"widget\" data-e-type=\"widget\" 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 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 style=\"font-weight: 400;\">La dispense partielle du pr\u00e9compte professionnel pour la R&amp;D permet aux employeurs belges de conserver 80 % du pr\u00e9compte professionnel retenu sur les r\u00e9mun\u00e9rations des chercheurs \u00e9ligibles, au lieu de le verser au Tr\u00e9sor belge. La mesure est pr\u00e9vue par l\u2019article 275\/3 du Code des imp\u00f4ts sur les revenus 1992 (CIR 92).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Cet incitant f\u00e9d\u00e9ral s\u2019applique aux entreprises de toutes tailles et de tous secteurs qui r\u00e9alisent des activit\u00e9s de R&amp;D \u00e9ligibles en Belgique, conform\u00e9ment aux d\u00e9finitions du Manuel de Frascati de l\u2019OCDE.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00c0 la suite d\u2019une jurisprudence plus stricte de la Cour de cassation et des lignes directrices du BELSPO mises \u00e0 jour \u00e0 partir de janvier 2025, l\u2019obligation de notification a \u00e9t\u00e9 consid\u00e9rablement renforc\u00e9e : les projets ou programmes R&amp;D doivent \u00eatre formellement enregistr\u00e9s aupr\u00e8s de BELSPO avant leur date de d\u00e9marrage effective. Les projets ou programmes notifi\u00e9s apr\u00e8s leur d\u00e9marrage ne sont plus \u00e9ligibles \u00e0 la dispense.\u00a0<\/span><\/p><h6><strong><br \/>Activit\u00e9s R&amp;D \u00e9ligibles\u00a0<\/strong><\/h6><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><h6><strong><br \/>Entreprises \u00e9ligibles\u00a0<\/strong><\/h6><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Toute entreprise belge r\u00e9alisant des activit\u00e9s R&amp;D \u00e9ligibles avec des chercheurs sur payroll belge\u00a0<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Entreprises collaborant avec des institutions de recherche europ\u00e9ennes reconnues\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jeunes entreprises innovantes enregistr\u00e9es aupr\u00e8s de BELSPO\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 R&amp;D : vrais enjeux \u00d7 solutions claires de Leyton  \n\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; *\/\n        }\n\n        .gfi-ch-content__description p {\n            margin: 0 0 12px;\n        }\n\n        .gfi-ch-content__description p:last-child {\n            margin: 0;\n        }\n\n        .gfi-ch-panel__content-wrapper .gfi-btn {\n            margin-top: 1rem;\n        }\n\n\n\n        .gfi-ch-panel__content-wrapper .gfi-btn span {\n            color: #0d2b4e;\n            font-weight: 600;\n            font-size: 13px;\n            text-decoration: none;\n        }\n\n        .gfi-ch-panel__content-wrapper .gfi-btn a {\n            display: flex;\n            align-items: center;\n            gap: 10px;\n        }\n\n        \/* .gfi-ch-panel__content-wrapper .elementor-button-icon {\n            position: absolute;\n            right: 8px;\n            top: 50%;\n            transform: translateY(-50%);\n            width: 28px;\n            height: 28px;\n            background: #0d2b4e;\n            border-radius: 50%;\n            display: flex;\n            align-items: center;\n            justify-content: center;\n        }\n\n        .gfi-ch-panel__content-wrapper .elementor-button-icon svg {\n            width: 12px;\n            fill: #fff;\n        } *\/\n\n        .gfi-ch-content__image {\n            width: 100%;\n            overflow: visible !important;\n            background: none !important;\n        }\n\n        .gfi-ch-content__image img {\n            width: 100%;\n            height: 282px;\n            object-fit: cover;\n            display: block;\n            border-radius: 15px;\n            box-shadow: 0 8px 14px 0px rgba(0, 0, 0, 0.20);\n        }\n\n        @media (max-width: 900px) {\n            .gfi-challenges {\n                flex-direction: column;\n                min-height: auto;\n            }\n\n            .gfi-ch-panel {\n                flex: 0 0 auto;\n                flex-direction: column;\n                \/* Leaves a gap above the header when it scrolls to the top.\n                   Increase this if your site has a sticky\/fixed header. *\/\n                scroll-margin-top: 16px;\n            }\n\n            .gfi-ch-panel__sidebar {\n                width: 100%;\n                flex: 0 0 70px;\n                flex-direction: row;\n                padding: 0 20px;\n                border-radius: 15px;\n                justify-content: flex-start;\n                gap: 1rem;\n            }\n\n            .gfi-ch-panel--active .gfi-ch-panel__sidebar {\n                background: linear-gradient(270deg, #F3F4F6 0%, #CDD5DC 100%);\n            }\n\n            .gfi-ch-panel__number {\n                display: none;\n            }\n\n            .gfi-ch-content__num {\n                display: none;\n            }\n\n            .gfi-ch-panel__line {\n                height: 1px;\n                order: 1;\n                margin: 0 0;\n                flex-grow: 1;\n            }\n\n            .gfi-ch-panel__label {\n                writing-mode: horizontal-tb;\n                transform: none;\n                \/* color: red; *\/\n                text-wrap: wrap;\n            }\n\n            .gfi-ch-panel__content-wrapper {\n                flex: 0 0 auto;\n                max-height: 0;\n                \/* Always fully opaque on mobile \u2014 no fade, so no \"blink\".\n                   (Overrides the desktop fade-in defined further up.) *\/\n                opacity: 1;\n                overflow: hidden;\n                \/* easeInOutCubic \u2014 kept in sync with the JS scroll animation\n                   (same duration + curve) so the open and the upward scroll\n                   move in lockstep. *\/\n                transition: max-height 0.42s cubic-bezier(0.215, 0.61, 0.355, 1);\n            }\n\n            .gfi-ch-panel--active .gfi-ch-panel__content-wrapper {\n                \/* Fallback height if JS hasn't run yet; JS sets the exact\n                   pixel height on interaction for a steady, even slide. *\/\n                max-height: 1000px;\n                flex: 0 0 auto;\n                opacity: 1;\n                transition: max-height 0.42s cubic-bezier(0.215, 0.61, 0.355, 1);\n            }\n\n            .gfi-ch-content {\n                min-width: 0;\n                padding: 1rem .5rem;\n            }\n\n            \/* Put the image on its own GPU layer so revealing it as the panel\n               opens is a cheap compositor clip instead of a per-frame repaint\n               of the (downscaled) photo \u2014 keeps the open buttery on mobile. *\/\n            .gfi-ch-content__image img {\n                transform: translateZ(0);\n                backface-visibility: hidden;\n            }\n        }\n\n        @media (max-width: 768px) {\n            .gfi-ch-content__image img {\n                box-shadow: 0 4px 10px 0px rgba(0, 0, 0, 0.10) !important;\n            }\n        }\n    <\/style>\n\n    <script>\n        (function() {\n            'use strict';\n            var widget = document.getElementById('gfi-challenges-widget-3983');\n            if (!widget || widget.dataset.bound) return;\n            widget.dataset.bound = '1';\n\n            \/\/ Shared timing for the mobile open: the content slide and the\n            \/\/ upward scroll run for the SAME duration with the SAME easing so\n            \/\/ they move in lockstep (mismatched durations\/curves read as jank).\n            \/\/ easeOutCubic = snappy immediate start + gentle settle; an\n            \/\/ ease-IN-out felt slow because nothing visibly moves for the first\n            \/\/ ~100ms after the tap.\n            var MOBILE_OPEN_MS = 420;\n\n            function easeOutCubic(t) {\n                return 1 - Math.pow(1 - t, 3);\n            }\n            var scrollAnim = null; \/\/ id of the in-flight scroll rAF, so we can cancel it\n\n            var MOBILE = '(max-width: 900px)';\n\n            function isMobile() {\n                return window.matchMedia(MOBILE).matches;\n            }\n\n            function wrapperOf(panel) {\n                return panel.querySelector('.gfi-ch-panel__content-wrapper');\n            }\n            \/\/ Slide a panel open to the EXACT height of its content, so the\n            \/\/ motion is one steady glide instead of racing to an oversized\n            \/\/ max-height and snapping.\n            function slideOpen(panel) {\n                var w = wrapperOf(panel);\n                if (w) w.style.maxHeight = w.scrollHeight + 'px';\n            }\n\n            widget.addEventListener('click', function(e) {\n                if (e.target.closest('.fx-flood-icon a')) return;\n                var panel = e.target.closest('.gfi-ch-panel');\n                if (!panel || !widget.contains(panel)) return;\n                if (panel.classList.contains('gfi-ch-panel--active')) return; \/\/ already open\n\n                var current = widget.querySelector('.gfi-ch-panel--active');\n\n                if (!isMobile()) {\n                    \/\/ Desktop: the panel expands horizontally. 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. 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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 \u00e9ligibles \u00e0 la dispense de pr\u00e9compte professionnel 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\u2019un doctorat ou 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\u2019un doctorat ou master en sciences exactes ou appliqu\u00e9es, ing\u00e9nierie, m\u00e9decine, sciences v\u00e9t\u00e9rinaires ou agronomie, qui consacrent tout ou partie de leur travail \u00e0 la r\u00e9alisation d\u2019activit\u00e9s R&amp;D \u00e9ligibles.<\/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 autres collaborateurs qualifi\u00e9s \n<\/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;\">\u00c0 partir de 2026, les titulaires d\u2019un dipl\u00f4me de bachelier et les employ\u00e9s sans dipl\u00f4me qualifiant peuvent \u00e9galement \u00eatre \u00e9ligibles, \u00e0 condition de travailler dans le cadre d\u2019un programme de recherche formellement reconnu par BELSPO.<\/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 de recherche fondamentale et industrielle <\/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;\">Personnel directement impliqu\u00e9 dans des projets de recherche fondamentale, de recherche industrielle ou de d\u00e9veloppement exp\u00e9rimental enregistr\u00e9s aupr\u00e8s de BELSPO avant leur date de d\u00e9but, selon les d\u00e9finitions du Manuel de Frascati.<\/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, prototype &amp; test <\/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;\">Collaborateurs de support directement impliqu\u00e9s dans les travaux de laboratoire, le d\u00e9veloppement de prototypes ou les tests exp\u00e9rimentaux dans le cadre d\u2019un projet ou programme R&amp;D \u00e9ligible enregistr\u00e9 aupr\u00e8s de BELSPO.<\/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 ICT, sciences de la vie &amp; ing\u00e9nierie <\/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 R&amp;D dans le d\u00e9veloppement logiciel, l\u2019intelligence artificielle, les sciences de la vie, la conception industrielle, l\u2019innovation dans la construction et d\u2019autres domaines techniques peuvent \u00eatre \u00e9ligibles, \u00e0 condition de respecter les crit\u00e8res Frascati et d\u2019\u00eatre 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<\/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 comme Jeunes Entreprises Innovantes aupr\u00e8s de BELSPO b\u00e9n\u00e9ficient de dispositions sp\u00e9cifiques dans le cadre de la dispense de pr\u00e9compte professionnel R&amp;D, avec des conditions d\u2019\u00e9ligibilit\u00e9 et proc\u00e9dures d\u00e9di\u00e9es.<\/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 &amp; 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;\">Revoir votre structure d\u2019entreprise, votre portefeuille de projets et vos r\u00f4les R&amp;D afin d\u2019identifier toutes les activit\u00e9s et tous les chercheurs potentiellement \u00e9ligibles \u00e0 la dispense partielle du 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 &amp; quantification de l\u2019avantage<\/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;\">\u00c9valuer l\u2019\u00e9conomie potentielle sur l\u2019ensemble de votre population de chercheurs \u00e9ligibles et du p\u00e9rim\u00e8tre de projets R&amp;D, puis mod\u00e9liser l\u2019avantage 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 R&amp;D &amp; 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;\">Cartographier et classifier toutes les activit\u00e9s R&amp;D \u00e9ligibles selon les d\u00e9finitions du Manuel de Frascati de l\u2019OCDE, exig\u00e9es par BELSPO et l\u2019administration 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 &amp; enregistrement 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;\">Pr\u00e9parer et soumettre avant le d\u00e9marrage des activit\u00e9s R&amp;D des dossiers d\u2019enregistrement BELSPO complets et conformes incluant descriptions de projets ou programmes, dates de d\u00e9but et de fin, et preuves des qualifications des chercheurs.<\/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 payroll &amp; gestion d\u00e9clarative<\/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;\">Int\u00e9grer la dispense dans vos d\u00e9clarations mensuelles ou trimestrielles de pr\u00e9compte professionnel via le formulaire 274 et mettre en place des proc\u00e9dures d\u2019enregistrement du temps pour les chercheurs \u00e9ligibles. <\/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\">Support audit &amp; 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;\">Assurer un support complet lors des contr\u00f4les fiscaux, suivre les mises \u00e0 jour des lignes directrices du BELSPO et g\u00e9rer les renouvellements et mises \u00e0 jour p\u00e9riodiques sur les p\u00e9riodes salariales 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;\">Pr\u00eat \u00e0 r\u00e9duire vos co\u00fbts de pr\u00e9compte professionnel et \u00e0 maximiser le financement de votre R&amp;D en Belgique ?\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">R\u00e9servez une \u00e9valuation gratuite avec l\u2019un des sp\u00e9cialistes Leyton en incitants \u00e0 l\u2019innovation et estimez vos \u00e9conomies annuelles potentielles dans le cadre de la dispense partielle du pr\u00e9compte professionnel pour la R&amp;D.\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\">Talk to an expert<\/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 elementor-widget-html\" data-id=\"3d2f7aba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"line-animation-container\">\r\n  <svg viewBox=\"0 0 642 612\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n    <path class=\"track\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 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() => {\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\u2019est-ce que la dispense partielle 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;\">Elle permet aux employeurs belges de conserver jusqu\u2019\u00e0 80 % du pr\u00e9compte professionnel retenu sur les r\u00e9mun\u00e9rations des chercheurs \u00e9ligibles, au lieu de le verser au Tr\u00e9sor belge. Elle est r\u00e9gie par l\u2019article 275\/3 du CIR 92 et s\u2019applique aux entreprises de toutes tailles r\u00e9alisant des activit\u00e9s R&amp;D \u00e9ligibles.\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<\/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 de pr\u00e9compte professionnel peut \u00eatre exempt\u00e9 dans le cadre de la mesure 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;\">Jusqu\u2019\u00e0 80 % du pr\u00e9compte professionnel sur les r\u00e9mun\u00e9rations des chercheurs \u00e9ligibles peut \u00eatre conserv\u00e9. La dispense s\u2019applique uniquement au prorata du temps que chaque chercheur consacre aux activit\u00e9s R&amp;D admissibles et non \u00e0 l\u2019int\u00e9gralit\u00e9 de sa r\u00e9mun\u00e9ration s\u2019il exerce \u00e9galement des fonctions non R&amp;D.\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<\/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 est \u00e9ligible \u00e0 la dispense de pr\u00e9compte professionnel 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 et soci\u00e9t\u00e9s \u00e9trang\u00e8res disposant d\u2019un \u00e9tablissement belge qui emploient des chercheurs sur payroll belge et r\u00e9alisent des activit\u00e9s R&amp;D \u00e9ligibles. Les chercheurs doivent d\u00e9tenir un doctorat, master ou bachelier dans un domaine scientifique exact ou appliqu\u00e9 et consacrer tout ou partie de leur travail \u00e0 la r\u00e9alisation d\u2019acticit\u00e9s R&amp;D . \u00c0 partir de 2026, des employ\u00e9s sans dipl\u00f4me qualifiant peuvent \u00e9galement \u00eatre \u00e9ligibles dans le cadre d\u2019un programme de recherche reconnu par 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<\/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 R&amp;D sont \u00e9ligibles \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 \u00e9ligibles incluent la recherche fondamentale, la recherche industrielle et le d\u00e9veloppement exp\u00e9rimental, tels que d\u00e9finis par le Manuel de Frascati de l\u2019OCDE. Elles doivent faire partie d\u2019un projet ou programme formellement enregistr\u00e9 aupr\u00e8s de BELSPO avant leur date de d\u00e9but.\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<\/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 R&amp;D doivent-ils \u00eatre enregistr\u00e9s aupr\u00e8s de BELSPO avant leur d\u00e9marrage ?  <\/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\u2019est une condition absolue. \u00c0 la suite de l\u2019arr\u00eat de la Cour de cassation belge de janvier 2023 et des lignes directrices du BELSPO mises \u00e0 jour \u00e0 partir de janvier 2025, les projets ou programmes R&amp;D doivent \u00eatre notifi\u00e9s et enregistr\u00e9s aupr\u00e8s de BELSPO strictement avant leur d\u00e9marrage effectif. Les projets ou programmes notifi\u00e9s apr\u00e8s le d\u00e9marrage ne sont plus \u00e9ligibles \u00e0 la dispense.\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<\/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 doit contenir une description du projet ou programme d\u00e9montrant son objectif R&amp;D, la date de d\u00e9but et de fin pr\u00e9vue, ainsi que la confirmation que les activit\u00e9s n\u2019ont pas encore commenc\u00e9. Les notifications incompl\u00e8tes ou incorrectement dat\u00e9es sont une cause majeure de litiges lors des contr\u00f4les et de refus de l\u2019exemption.\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<\/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 R&amp;D peut-elle \u00eatre combin\u00e9e avec d\u2019autres incitants belges \u00e0 l\u2019innovation ?  <\/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 du pr\u00e9compte professionnel pour la R&amp;D peut \u00eatre utilis\u00e9e avec la d\u00e9duction pour revenus d\u2019innovation (DRI) et la d\u00e9duction pour investissement, permettant aux entreprises de construire une strat\u00e9gie fiscale compl\u00e8te et progressive sur tout le cycle d\u2019investissement R&amp;D et innovation.\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<\/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 les contr\u00f4les fiscaux sur la dispense de pr\u00e9compte professionnel R&amp;D sont-ils g\u00e9r\u00e9s 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\u2019administration fiscale belge a fortement intensifi\u00e9 ses contr\u00f4les sur cette mesure, en se concentrant sur le timing de la notification BELSPO, les descriptions de projes ou programmest, les qualifications des chercheurs et l\u2019enregistrement du temps. Leyton fournit un support complet en cas d\u2019audit (pr\u00e9paration des dossiers de documentation et gestion du dialogue avec les autorit\u00e9s fiscales pour d\u00e9fendre votre demande).<\/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 peut-il maximiser la dispense de pr\u00e9compte professionnel 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 g\u00e8re l\u2019ensemble du processus (identification des chercheurs et projets ou programmes R&amp;D \u00e9ligibles, pr\u00e9paration de dossiers de notification BELSPO conformes au Manuel de Frascati, int\u00e9gration de la dispense dans vos d\u00e9clarations payroll via le formulaire 274 et d\u00e9fense compl\u00e8te en cas d\u2019audit). Notre \u00e9quipe suit en continu les lignes directrices du BELSPO et les positions de l\u2019administration fiscale belge, afin que votre avantage soit maximis\u00e9 et pleinement conforme \u00e0 chaque \u00e9tape.\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<\/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\\u2019est-ce que la dispense partielle du pr\\u00e9compte professionnel pour la R&D en Belgique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle permet aux employeurs belges de conserver jusqu\\u2019\\u00e0 80 % du pr\\u00e9compte professionnel retenu sur les r\\u00e9mun\\u00e9rations des chercheurs \\u00e9ligibles, au lieu de le verser au Tr\\u00e9sor belge. Elle est r\\u00e9gie par l\\u2019article 275\\\/3 du CIR 92 et s\\u2019applique aux entreprises de toutes tailles r\\u00e9alisant des activit\\u00e9s R&amp;D \\u00e9ligibles.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"Quel pourcentage de pr\\u00e9compte professionnel peut \\u00eatre exempt\\u00e9 dans le cadre de la mesure R&D en Belgique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Jusqu\\u2019\\u00e0 80 % du pr\\u00e9compte professionnel sur les r\\u00e9mun\\u00e9rations des chercheurs \\u00e9ligibles peut \\u00eatre conserv\\u00e9. La dispense s\\u2019applique uniquement au prorata du temps que chaque chercheur consacre aux activit\\u00e9s R&amp;D admissibles et non \\u00e0 l\\u2019int\\u00e9gralit\\u00e9 de sa r\\u00e9mun\\u00e9ration s\\u2019il exerce \\u00e9galement des fonctions non R&amp;D.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"Qui est \\u00e9ligible \\u00e0 la dispense de pr\\u00e9compte professionnel R&D en Belgique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les entreprises belges et soci\\u00e9t\\u00e9s \\u00e9trang\\u00e8res disposant d\\u2019un \\u00e9tablissement belge qui emploient des chercheurs sur payroll belge et r\\u00e9alisent des activit\\u00e9s R&amp;D \\u00e9ligibles. Les chercheurs doivent d\\u00e9tenir un doctorat, master ou bachelier dans un domaine scientifique exact ou appliqu\\u00e9 et consacrer tout ou partie de leur travail \\u00e0 la r\\u00e9alisation d\\u2019acticit\\u00e9s R&amp;D . \\u00c0 partir de 2026, des employ\\u00e9s sans dipl\\u00f4me qualifiant peuvent \\u00e9galement \\u00eatre \\u00e9ligibles dans le cadre d\\u2019un programme de recherche reconnu par BELSPO.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"Quelles activit\\u00e9s R&D sont \\u00e9ligibles \\u00e0 la dispense de pr\\u00e9compte professionnel en Belgique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les activit\\u00e9s \\u00e9ligibles incluent la recherche fondamentale, la recherche industrielle et le d\\u00e9veloppement exp\\u00e9rimental, tels que d\\u00e9finis par le Manuel de Frascati de l\\u2019OCDE. Elles doivent faire partie d\\u2019un projet ou programme formellement enregistr\\u00e9 aupr\\u00e8s de BELSPO avant leur date de d\\u00e9but.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"Les projets R&D doivent-ils \\u00eatre enregistr\\u00e9s aupr\\u00e8s de BELSPO avant leur d\\u00e9marrage ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, c\\u2019est une condition absolue. \\u00c0 la suite de l\\u2019arr\\u00eat de la Cour de cassation belge de janvier 2023 et des lignes directrices du BELSPO mises \\u00e0 jour \\u00e0 partir de janvier 2025, les projets ou programmes R&amp;D doivent \\u00eatre notifi\\u00e9s et enregistr\\u00e9s aupr\\u00e8s de BELSPO strictement avant leur d\\u00e9marrage effectif. Les projets ou programmes notifi\\u00e9s apr\\u00e8s le d\\u00e9marrage ne sont plus \\u00e9ligibles \\u00e0 la dispense.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"Que doit contenir une notification BELSPO valable ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une notification BELSPO valable doit contenir une description du projet ou programme d\\u00e9montrant son objectif R&amp;D, la date de d\\u00e9but et de fin pr\\u00e9vue, ainsi que la confirmation que les activit\\u00e9s n\\u2019ont pas encore commenc\\u00e9. Les notifications incompl\\u00e8tes ou incorrectement dat\\u00e9es sont une cause majeure de litiges lors des contr\\u00f4les et de refus de l\\u2019exemption.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"La dispense de pr\\u00e9compte professionnel R&D peut-elle \\u00eatre combin\\u00e9e avec d\\u2019autres incitants belges \\u00e0 l\\u2019innovation ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. La dispense partielle du pr\\u00e9compte professionnel pour la R&amp;D peut \\u00eatre utilis\\u00e9e avec la d\\u00e9duction pour revenus d\\u2019innovation (DRI) et la d\\u00e9duction pour investissement, permettant aux entreprises de construire une strat\\u00e9gie fiscale compl\\u00e8te et progressive sur tout le cycle d\\u2019investissement R&amp;D et innovation.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"Comment les contr\\u00f4les fiscaux sur la dispense de pr\\u00e9compte professionnel R&D sont-ils g\\u00e9r\\u00e9s en Belgique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\\u2019administration fiscale belge a fortement intensifi\\u00e9 ses contr\\u00f4les sur cette mesure, en se concentrant sur le timing de la notification BELSPO, les descriptions de projes ou programmest, les qualifications des chercheurs et l\\u2019enregistrement du temps. Leyton fournit un support complet en cas d\\u2019audit (pr\\u00e9paration des dossiers de documentation et gestion du dialogue avec les autorit\\u00e9s fiscales pour d\\u00e9fendre votre demande).\"}},{\"@type\":\"Question\",\"name\":\"Comment Leyton peut-il maximiser la dispense de pr\\u00e9compte professionnel R&D en Belgique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Leyton g\\u00e8re l\\u2019ensemble du processus (identification des chercheurs et projets ou programmes R&amp;D \\u00e9ligibles, pr\\u00e9paration de dossiers de notification BELSPO conformes au Manuel de Frascati, int\\u00e9gration de la dispense dans vos d\\u00e9clarations payroll via le formulaire 274 et d\\u00e9fense compl\\u00e8te en cas d\\u2019audit). Notre \\u00e9quipe suit en continu les lignes directrices du BELSPO et les positions de l\\u2019administration fiscale belge, afin que votre avantage soit maximis\\u00e9 et pleinement conforme \\u00e0 chaque \\u00e9tape.\\u00a0\"}}]}<\/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>Financez votre innovation et r\u00e9duisez votre pr\u00e9compte professionnel. R\u00e9duisez vos co\u00fbts salariaux structurels gr\u00e2ce \u00e0 l\u2019 exon\u00e9ration partielle de pr\u00e9compte professionnel pour la R&amp;D en Belgique.\u00a0\u00a0 Cette mesure offre aux entreprises belges une exon\u00e9ration de 80\u202f% du pr\u00e9compte sur les salaires des chercheurs admissibles, renfor\u00e7ant ainsi la comp\u00e9titivit\u00e9 des secteurs ax\u00e9s sur l\u2019innovation Page Service [&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":"","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","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\/ -->\n<title>Dispense partielle du pr\u00e9compte professionnel pour la R&amp;D - Leyton Belgium<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/be\/dispense-partielle-du-precompte-professionnel-pour-la-rd\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dispense partielle du pr\u00e9compte professionnel pour la R&amp;D\" \/>\n<meta property=\"og:description\" content=\"Financez votre innovation et r\u00e9duisez votre pr\u00e9compte professionnel. 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