The Belgian government on 4 June approved a draft bill that would extend a special withholding tax exemption for employers of researchers to include partnerships between private-sector enterprises and universities and scientific institutions.
In the Law of 24 December 2002, the Belgian government made a first attempt to encourage the employment of researchers by Belgian colleges and universities, granting a withholding tax reduction for remuneration paid to assistant researchers at those schools and to postdoctoral researchers paid by the National Fund for Scientific Research or the Fund for Scientific Research — Flanders.
In 2003, that tax regime was extended to include assistant and postdoctoral researchers paid by a list of scientific institutions in the public sector and by collective research centers and international research institutions. That list was finalized in the Royal Decree of 24 May 2004, published in the official gazette of the same date. (More …)