The Research and Development tax credit
This tax credit is calculated over the depreciation of R&D investments, and the rate can be as high as 20.5%. It is possible to defer this in whole or in part for 4 years if your taxable base is less than the amount of the tax credit. If the tax credit cannot be applied at the end of the 4-year period, the Belgian authorities will reimburse the remaining portion in the form of cash.

The investment deduction
This facility, which is different from the R&D tax credit, is generally less financially and/or fiscally rewarding, but has the benefit that it is less restrictive. This is because the investment deduction is not restricted to R&D-related investments. Subject to certain conditions, it also applies to other investments such as energy-saving investments, air extraction or purification systems in catering establishments, investments in security, digital investments etc.

Our teams will help you choose the incentive that best corresponds to the situation for your company.

Eligibility requirements:

• Tangible or intangible fixed assets
• Fixed assets acquired or constructed when new
• Fixed assets depreciable during the year or the accounting period
• Fixed assets allocated to the exercise of professional activities in Belgium 
• These are fixed assets that “are aimed at promoting the research and/or development of new products and advanced technologies” and “have no environmental impact or aim to minimise negative environmental impact”*.

* These conditions are specific to the R&D tax credit.