R&D Tax Alert (01/07/2013)
Law changing Patent Income Deduction and Withholding Tax Exemption for researchers published in the Official Journal
On Friday 28 June 2013, the Law containing fiscal and financial measures was published in the Belgian Official Journal (Dutch | French). This Law provides, amongst others, for changes with respect to the patent income deduction and the withholding tax exemption for qualified researchers.
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Full article (click on title to open)