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Tax exemption in support zones

Introduction of the partial exemption from payment of withholding tax for investments in support zones

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HR performance support zones recruiting

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

  • 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.

Your challenges

  • 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.