10 tips on how to correctly apply the withholding tax reduction for R&D:

1. Define the R&D paths in a roadmap.
2. Identify R&D activities and record them using a timesheet system.
3. Ask for a copy of the employee’s diploma for each recruitment.
4. Register the company in a timely manner at www.belspo.be
5. Specify the nature of R&D activities in job descriptions.
6. Regularly evaluate the time allocated to R&D in relation to the time actually allocated.
7. Demonstrate consistency in the documentation of R&D projects.
8. Mention R&D activities in the annual staff appraisal.
9. Indicate on an organization chart where the R&D activities are located in the company.
10. Each year – by 31 August: validate the applied R&D percentages with the actual R&D percentages using the salary procedure and make a correction to remove any differences.