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Since 25 July 2022, large enterprises can again submit form 274 SZ and thus benefit from the tax aid measure for aid regions.
Employers who invest in an establishment located in an aid area benefit from a tax reduction. They are temporarily exempted from paying 25% of the withholding tax to the Treasury. This exemption only applies to the withholding tax calculated on the wages paid following jobs that were created thanks to the investment.
The measure mainly applies to employers belonging to the private sector. They are divided into two groups: SMEs and large enterprises. SMEs enjoy more favourable conditions for the application of the exemption.
In order to claim the exemption, a form, more specifically form no. 274 SZ, must be submitted in a valid manner, at the latest in the third month following the completion of the investment. The exemption can only be calculated from the time of submission of the form at the earliest.
In the absence of a Belgian regional aid map for the period 2022-2027, large enterprises could no longer submit a form 274 SZ since 1 January 2022 in order to benefit from the tax aid measure. More information can be found in our Infoflash of 2 March 2022.
In a notice on its website, the FPS Finance states that since 25 July 2022, large enterprises can again submit a form 274 SZ and thus benefit from the exemption from advance payment of withholding tax for aid areas (provided that all conditions are met).
Would you like to know whether your enterprise meets the conditions for the exemption from advance payment of withholding tax? Contact our Legal Partners at legalpartners@partena.be for a concrete analysis of your situation.
Source: Notice FPS FIN - Investment in an aid area by large enterprises: possible again since 25 July 2022.
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