Fundamental research
Generating new knowledge about underlying phenomena, without a direct practical application in view.
What does this mean for your project?
What new scientific knowledge is the project seeking?
FUTUREPATH · SPECIALIST KNOWLEDGE
Belgian payroll withholding exemption for R&D
Which R&D projects, researchers and evidence matter when assessing Belgium’s exemption from remitting payroll withholding tax?
RESEARCH & DEVELOPMENT · ARTICLE 275³ BITC 92
Which activities qualify as research and development?
Three project categories defined under Belgian law. An innovative activity or R&D job title alone does not establish eligibility.
Industrial research
Planned or critical research to gain knowledge for new or substantially improved products, processes or services.
What does this mean for your project?
What technical advance or substantial improvement is being pursued?
Experimental development
Combining and applying existing knowledge to design new or improved products, processes or services.
What does this mean for your project?
Which designs or experiments test the proposed development?
What must be evidenced?
Project content and objective · timely BELSPO notification · eligible employees · actual qualifying R&D time · payroll and withholding tax.
Routine changes do not automatically qualify. Since 1 August 2023, a new BELSPO notification must precede the project start. Notification alone is not a tax approval.
Official definitions and notification requirements: BELSPO · FOD Financiën
Who might be relevant?
Belgian companies with researchers actually performing qualifying fundamental research, industrial research or experimental development projects or programmes.
What evidence matters?
Project description and timely BELSPO notification, applicable researcher qualifications, actual R&D time allocation, and payroll withholding records.
What does a simulator show?
Employee counts and withholding can produce a numerical hypothesis only. Actual eligibility follows documented time allocation and statutory requirements.
This is general information; eligibility must be documented for each specific case.
Official references and independent verification: FOD Financiën / SPF Finances.