Real estate development: beware of the deduction of selling expenses

In real estate development (new residential projects), the building is often sold to the buyer by one company and the land by another. The Ghent

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David De Backer September 19 2023

Increased rates for investment deduction and R&D tax credit

The tax authorities have just published the percentages applicable for the investment deduction relating to investments of tax year 2024. Due to inflation, these rates

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David De Backer September 15 2023

Combined application of the R&D tax credit and the payroll tax exemption: clarification from the Minister

The Law of 28 March 2022 introduced a limitation of the basis for calculating the R&D tax credit insofar as it includes capitalized salary expenses

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David De Backer September 1 2023

Administrative circular concerning the Belspo registration

The tax authorities have just published an administrative circular concerning the timing of the registration with Belspo for the exemption from the payment of the

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David De Backer April 28 2023

Innovation income deduction: tightening of conditions for patents

Last week, the Minister of Finance presented his tax reform project.  Among the measures proposed is an adjustment of the eligibility conditions for the innovation

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David De Backer March 10 2023

R&D tax credit/investment deduction: certificate to be filed by 31 March 2023

R&D costs capitalized may qualify for a one-time R&D tax credit (13.5%) or a spread tax credit (20.5% on the depreciations). Development costs must be

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David De Backer February 10 2023

Webinar : comments of ruling commission’s positions and guidelines

On March 2, 2023, David De Backer and Aymeric Jungbluth, member of the board of the ruling commission, will host a webinar in which the

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David De Backer February 10 2023

New limitation on the combined application of the R&D tax credit and the wage tax exemption for researchers

A new legislation prevents the combination of the R&D tax credit and the wage tax exemption for researchers (amendment to article 289quater of the Belgian

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David De Backer February 10 2023

Reform of the tax regime for copyright income

The tax regime for copyright income has been modified by the program Law of December 26, 2022.   What does the new law provide? The

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David De Backer February 10 2023
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