In L’Echo 28 April 2026
Belgium falling behind on R&D tax incentives
Brussels, 28 April 2026 In an article published today by L’Echo, Fabien Mathieu, Managing Director of Ayming Belgium, raises the alarm: Belgium has not updated its research and development support framework in nearly a decade, while other European countries are actively strengthening their incentive schemes.
A widening gap with European neighbours
Drawing on the latest edition of the Ayming’s Benchmark 2026, which evaluates R&D tax incentives across 25 countries, the article highlights that countries such as Ireland and Germany have recently expanded their systems. Belgium lags behind: SMEs benefit from an average 13.5% tax deduction on research activities, and large companies from 11.3%, compared to 30% in France, 25% in Germany, and 32% in the Netherlands.
Audit pressure undermining business confidence
Beyond the level of support, the way incentives are implemented is creating friction. One in three companies applying the withholding tax exemption for researchers has recently been subject to a tax audit. These audits, often based on unclear administrative rules, generate uncertainty that discourages investment, even when the companies under scrutiny ultimately win their cases.
“As long as clarity is lacking, support for R&D and investment is as much a risk as an opportunity,””
Fabien Mathieu, Managing Director Ayming Belgium
A challenge that goes beyond Belgium
In a context of fragmented value chains and rising protectionism, the article also calls for renewed European ambition. With the US and China using innovation as a geopolitical lever, Europe must build a long-term industrial vision, particularly around energy policy.
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