The partial exemption is assigned directly to the Belgian payroll level.
An essential lever of R&D, it allows, thanks to an annual envelope of nearly one billion euros, to reduce the salary share of your research investments by almost 20%.
The partial exemption from payment of Pr.P. on the remuneration paid to researchers is intended for all companies, provided that they justify activities of creation or substantial improvement of products, industrial processes or services. However, this measure only applies to staff with a certain level of qualification.
Improve your operating profit
Increase your company’s equity and enhance your R&D.
Reduce your operating costs.
Continue and strengthen investment in R&D.
80% exemption from the payment of the withholding tax for qualified personnel
Staff costs (withholding tax on wage)
Pro-rated time spent on eligible activities