Research and development activities: Partial exemption from payment of Belgian payroll tax
In the case at hand, the exemption from payroll tax granted to young innovative companies is a tax measure financed by state resources.
Payroll tax is withheld at source on employees' salaries by all employers and paid to the State.
Since 2003 Belgium has had an attractive scheme in place for the partial exemption from payment of payroll tax for employers who employ researchers.
Since 2003 Belgium has had an attractive scheme in place for the partial exemption from payment of payroll tax for employers who employ researchers.
wage tax payment exemptions are applicable for certain ‘enterprises’ (article 275 ITC);
After applying a flat rate of 50% for costs, a tax rate of 33% is applied and the tax is deducted at source by the payer by means of a discharging professional withholding tax.
According to the price scale for the professional withholding tax, the employer should withhold 20% professional withholding tax.
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Exemption from Payment of the Withholding Tax on Professional Income - A Complex Scheme to Help Employers
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Exemption from advance payment of withholding tax for starters – Explanation of the calculation of the period of 48 months
EDF Luminus is subject to withholding tax, withholding and withholding tax, tax on motive power and waste water and a nuclear contribution.
Belgian law governing withholding tax on prizes won by foreign participants applies.
Additionally the employer should withhold professional withholding tax on the benefit in kind, as it is the case for other salary elements.
The government deducts from this sum the contributions for social security and taxes (the so-called withholding tax).
It will be explored whether it is appropriate to enhance the exemption from the advance payment of withholding tax for scientific researchers;
Additionally the employer should withhold professional withholding tax on the benefit in kind, as it is the case for other salary elements.
Exemption from advance payment of withholding tax for starters – Explanation of the calculation of the period of 48 months
Employee Y also has a salary of 100, but according to the price scales 25% should be withheld for him.
a professional withholding tax rate of 18,17% (without reduction) for capital distributed when alive at the age of 61;
· In case of death before the age of 60, withholding tax of 8.08% will apply to the capital.
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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