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?

Barometer 2022
IID: A KEY INNOVATION DRIVER! 9 out of 10 companies claim to have invested in innovation in 2021, thanks in particular to deductions for innovation income. This is one of the main findings of the MoneyOak barometer of taxation for...