Belgium: Partial exemption of wage withholding tax for researchers

Guidance regarding the reporting of research and development (R&D) programs and projects for 2022

Guidance regarding the reporting of R&D programs and projects for 2022

The Belgian Science Policy Office (BELSPO) has issued practical guidance regarding the reporting of research and development (R&D) programs and projects for 2022. Those programs and projects must be reported to BELSPO before the partial exemption of payment of wage withholding tax on the wages of researchers involved in those programs and projects can be applied.

KPMG observation

Reported R&D programs need to be updated annually via the electronic BELSPO portal and preferably in January.

Over the course of 2022 changes can be made to R&D activities, involved personnel and their time spent on R&D.

Filing of new reports

  • The partial exemption can only be applied as from the first day of the month in which the program has been reported.
  • Enter the starting and estimated end date, even if the R&D is recurrent. The tax authorities do not accept dates that are too far in the future.
  • In case of recurrent R&D, avoid a hiatus between the end date of one program and the starting date of the next one.
  • In order to find the right report quickly, add the year in the title of the project of program when the list becomes too long.

Read a January 2022 report prepared by the KPMG member firm in Belgium

 

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