10 tips for the correct application of the PTE!

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.

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