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Partial exemption from payment of withholding tax on wages for researchers

Homepage > Innovation Performance > Tax incentives for innovation > Partial exemption from payment of withholding tax on wages for researchers
Innovation 18

The measure

  • Objective: to reduce Belgian R&D operational costs through a measure influencing researchers’ wages.
  • An employer eligible for this measure may keep up to 80% of the withholding tax on the wages of its personnel on the Belgian payroll employed in R&D programmes.
  • Federal measure, regarded as an operational allowance.
  • Monthly implementation in the payroll, which delivers appreciable savings right from the outset.

Conditions of application

In order to enter into consideration the following four conditions must all be satisfied together:

  • They must be programmed around R&D, leading to Innovation within the meaning of the Frascati Manual, an international standard defining the R&D programmes that are eligible for fiscal measures.
  • Their personnel must be holders of scientific degrees for which 40% to 80% of the withholding tax may be deducted according to the particular degree and the time spent on these activities.
  • They justify the time that each person spends on the eligible projects.
  • They are registered with FPS Science Policy Belgium.

Your challenges

  • What is the added value if I already apply this measure?
    The consultants from Ayming Belgium are experienced in the optimization and securing of practices already in place: complete audit of your eligible projects, thorough inspection of practices regarding timesheets, scouting for eligible persons with additional degrees.
  • Shortening the payback times of scientific activities
    The experts from Ayming are engineers with financial knowledge and thus perfectly capable of examining your R&D and Innovation activities down to the finest details. In most cases we are able to identify additional projects and researchers satisfying the conditions in every respect.
  • Securing your activities with the competent authorities
    Securing your activities is central to the service we provide. Our experienced teams inform you of the possible risks, while strict control of implementation secures your activities.
  • Waste less time in a time-consuming process with multiple points of contact
    The experts from Ayming coordinate activities between your R&D and industrial departments (for the identified projects and for the allotted time), your HR department (for the identification of researchers with suitable degrees and implementation in the payroll, with your Social Secretariat) and your Finance department (for the payment as operational allowance).

The added value of Ayming Belgium

  • Ayming’s experts in Innovation Performance attend to the collection, batching and processing of information obtained from the various departments, which saves you considerable time.
  • They can draw from more than 15 years of experience in Belgium, in every sector of activity, in every type of project and all eligible activities and management practices to give that little extra push and shorten the payback times of eligible R&D programmes.
  • You are regularly briefed with a clear report on the progress of your declarations. We examine any complaints you might have, ensure the implementation of the measure in your payroll, in consultation with your Social Secretariat, and produce a technical file showing the uniformity of your WT Researcher.
  • According to your needs Ayming’s experts ensure complete management of your WT Researcher or examine only the securing or the optimization of the tax assessment basis, based on a payment formula for success or according to an hourly rate.
  • Ayming will also assist you throughout audits by the tax authorities within Ayming’s optimized field of action.

More info …