The purpose of the measure is to stimulate the creation of new jobs in zones weakened by mass redundancies or in which the level of unemployment is particularly high.
- The measure is a partial exemption from payment of the withholding tax on wages of recruited personnel at the rate of 25% over the two years following the completion of an investment (expansion, construction of a site or a new production line, etc.). This exemption from payment is applicable in Flanders and in Wallonia.
- In the Brussels Region it takes the form of a subsidy ranging from €3 000 to €6 000€ per worker, subject to a maximum of 3 new job recruitments per calendar year.
The conditions of application
- The employment unit must be situated in the municipalities or Land Register parcels defined on the authority sites:
- Brussels Region: certain streets in Anderlecht, Brussels, Forest and Molenbeek-Saint-Jean are eligible;
- Wallonia: there are 4 support zones situated within a 40 km radius of the municipalities of Seraing (Arcelor Mittal), Sambreville (Saint-Gobain Sekurit), Charleroi (Caterpillar) and Frameries (Doosan). The parcels are referenced on the Géoportail de la Wallonie;
- Flanders: there are 3 support zones, 2 situated within a 40 km radius of the municipalities of Genk (Ford) and Turnhout (Philips), and the municipalities of Vilvoorde-Zaventem. The parcels are references on the Geopunt portal.
- The claim must be submitted before the investment is finalized and the recruitment of workers is effective.
- Depending on the size of the company, obligations will be imposed regarding job retention.
- Securing the eligibility of your customized investment projects:
Our experts proceed to verify the Land Register parcels concerned, the articles of association of the companies concerned and the planned job creations.
- Connecting the exemptions from payment of withholding tax to investment subsidies:
A provisional business plan clarifying future exemptions and monitoring their implementation according to the state of progress of works.
The added value of Ayming Belgium:
- Our HR and tax investment teams pool their expert knowledge to maximize the amounts advanced on submission of the claim.
- We secure the application of the exemption by documenting the administrative side of the claim.