The legislator has extended the scope of the exemption from withholding tax (PPTE) to all companies employing researchers. However, the eligibility conditions and the calculation rules vary depending on the category you belong to. What do you need to take into account?
This tax mechanism is one of the most popular among Belgian companies. But using it remains complex. Knowing whether your project falls within the scope of R&D is one of the main difficulties. So it is important to be well supported.