This tax measure is applied during the marketing phase.
It is therefore an additional incentive to those which encourage the effort of innovation when the investment expenses are agreed. It promotes the development of the knowledge economy.
Belgian companies and Belgian establishments of foreign companies.
Income from the exploitation of intellectual property is taxed at a greatly reduced ISOC rate.
deduction of 85% of innovation income from the taxable base (requested from July 1, 2016), the effective tax rate is up to 5.1%
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