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 booked as (intangible) assets. Under certain conditions, research costs may also qualify. The tax cash benefit amounts to 3.375% (one-off) or 5.125% (spread) on the value of qualifying R&D capex or patents.

Taxpayers can claim a refund if the excess tax credit is not used after five years. A certificate from a regional authority attesting that the R&D activities do not have a negative effect on the environment must be requested within 3 months after the closing of the FY.

In Brussels and Wallonia, the deadline to submit the certificate supporting claims for the R&D tax credit/investment deduction for qualifying R&D investments incurred for calendar year 2022 is 31 March 2023.

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