- For tangible and intangible fixed assets (such as patents) used for R&D activities related to new products and advanced technologies that have no negative effect on the environment.
- Deduction of 13.5% on the investment value (at once), or 20.5% of the annual depreciation (staggered deduction).
- For patents acquired or self-developed by the company, deduction of 13.5% on the investment value (staggered deduction not possible).
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Various tax breaks for R&D investments in Flanders
Flanders offers deductions and credits to (foreign) R&D-intensive companies. Check out some of the most interesting ones below.
- Similar conditions to the investment deduction (explained above).
- If not deducted during 5 consecutive years, there is a guaranteed cash reimbursement that can be carried forward.
- Allows a company to have the same benefit as an investment deduction even in the case of an insufficient taxable basis.