Fiscal recruitment-related incentives
- Partial exemption from professional withholding tax of researchers
- Partial exemption from professional withholding tax for shift and night work
- The fiscal status of foreign executives
Some fiscal measures are available to reduce the cost of certain recruitments. They may be:
Partial exemption from professional withholding tax of researchers
This is particularly aimed at companies which:
- execute research or development programmes with researchers having specific qualifications;
- employ researchers for scientific research projects carried out in collaboration with one or more universities or high schools or approved scientific institutions;
- have existed for less than 10 years and devote 15% of their expenditure to research (young innovative company);
All these companies receive a 75% exemption from the payment of professional withholding tax.
Partial exemption from professional withholding tax for shift and night work
An employer can receive a tax benefit for workers providing night work or shift work. The employer receives a partial exemption from the payment of the professional withholding tax relative to the worker's remuneration. This exemption can be up to 15.6% of the total taxable salary.
The fiscal status of foreign executives
A specific tax regime applies to certain executives seconded to Belgium or recruited to work in Belgium temporarily. The principle is that some allowances paid by the employer to the foreign executive do not constitute taxable remuneration, but are considered as "costs proper to the employer". The foreign executive maintains the status of non-resident and is therefore only required to pay tax on revenue relating to the exercise of their professional activity in Belgium.