Partial exemption on wage withholding tax for researchers

Belgium's effort to stimulate innovation

Since 2003, Belgium has set up a particularly attractive and effective scheme for advance payment partial exemption in favour of employers who employ researchers. Firms that employ scientific personnel benefit from a partial exemption (80%) from payment of withholding tax on their wages. Concretely, only 20% of the withholding tax due must be paid to the tax authorities.

Ayming's added value

Having built a strong expertise in the scientific environment and developed a wide network over the years, Ayming’s innovation team helps you benefiting from the subsidy by guiding and supporting you during the whole process: identification, analysis and selection of eligible scientific personnel and R&D projects, application of the measure, calculation and verification of the amounts,  compiling of justification files, interactions with several institutions (administrative, financial, authorities), support during potential fiscal controls.