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What are the advantages?

 

  • Improvement in net income
  • Reduction in the effective tax rate
  • Increase your company’s equity
  • Strengthening cash
Principle

Income from the exploitation of intellectual property is taxed at a greatly reduced ISOC rate.

Calculation

deduction of 85% of innovation income from the taxable base (requested from July 1, 2016), the effective tax rate is up to 5.1%

Intellectual property concerned

  • patents and other intellectual property developed internally, in research centers in Belgium or abroad

  • patents acquired (by purchase, license, etc.) provided that the company continues to develop patented products in research centers in Belgium or abroad

  • since 01/01/2013, SMEs are exempt from obligations linked to the R&D center

Eligible income

  • license revenue: fees, advances, etc.
  • a share of the turnover of patented products and services
  • R&D income (computer software, plant variety rights, etc.)