WHO IS THIS INCENTIVE INTENDED FOR?
• Businesses paying salaries to researchers who are participating on a project within the
• framework of collaborative agreements with universities or colleges of higher
• education, established in the European Economic Area, or with recognised scientific
• Businesses paying salaries to researchers who are employed in research and
• development programmes and who have obtained a PhD degree in: applied and exact
• sciences, veterinary medicine or pharmaceutical sciences; a degree in civil and
• industrial engineering or some master degrees.
FISCAL EXEMPTION GRANTS ATTRIBUTED
Most of the grants attributed by the Flemish government are exempt from corporate taxation (and taxation of non-residents/corporations).
PATENT INCOME DEDUCTION
The Belgian State allows for a fiscal deduction of 80% of patent income. The effective tax rate is thus reduced to a minimum of 6.8%.
WHAT DOES PATENT INCOME DEDUCTION APPLY TO?
The deduction applies to:
• Patent income;
• Income of supplementary protection certificates;
• Income of license agreement of patents and supplementary protection certificates
• (provided the corporation has obtained these rights).
WHO IS THIS DEDUCTION INTENDED FOR?
The company (or its Belgian branch) has to be the owner of the patents or supplementary protection certificates and:
• They have fully or partly developed them in R&D centres which qualify as a ‘branch of
• activity’, which means that it should be a division of an entity that is capable of
• operating autonomously;
• The patented products or services have fully or partly contributed to an improvement
• in research centres which qualify as a ‘branch of activity’, even though this
• improvement hasn’t led to any supplementary patents.