Exemption of the advance payment of withholding tax for scientific research : modification list registered scientific institutions

The list of registered scientific institutions which can benefit from an exemption of the advance payment of withholding tax has been amended by the Royal Decree of 25 April 2014.

Employers who are registered as scientific institutions benefit from an exemption of the advance payment of withholding tax on salaries paid or granted to their assistant-researchers or to their post-doctoral researchers.

The list containing registered scientific institutions has recently been adapted.

As from 1 January 2012,  the list of institutions registered as scientific institutions is completed with the following institutions:

- Nationale Proeftuin voor Witloof (research institution for the cultivation of chicory);

- BB-consult (NPO offering full guidance when people want to start their own daycare centres);

- Provinciaal Proefcentrum voor de Groenteteelt Oost-Vlaanderen (Provincial test centre for the cultivation of vegetables Eastern-Flanders);

- Passiefhuis-Platform (NPO devoted to the construction of buildings with very low energy needs, based on the passive house concept).

As from 1 January 2013, the list is completed with the following institutions:

- Natuurpunt Studie (Information on the situation and distribution of species and biotopes);

- Natagora (association for the protection of nature);

- Brussels Heart Center (private cardiology group);

- Dierengezondheidszorg Vlaanderen (Animal Health Care Flanders);

- Vlaams Centrum voor Bewaring van Tuinbouwproducten (Flemish Centre for the preservation of horticultural products);

- Inagro (Research and advice in agriculture & horticulture);

- Vlaams Gebarentaalcentrum (Flemish Centre for sign language);

- Amsab (Institute for Social History);

- Observatoire social européen (European Social Observatory);

- Association pour le droit des Etrangers (Association for the rights of foreigners);

- Belgische Rode Kruis (Belgian Red Cross) – Transfusion Research Center.

As from 1 May 2013, the list is completed with two institutions:

- Centre de Documentation et de Coordination sociales – Centrum voor Maatschappelijke Documentatie en coördinatie (Centre for Social Documentation and Coordination);

- Agrobeheercentrum Ecokwadraat (Umbrella organisation of agro management groups in Flanders).

Source: Royal Decree of 25 April 2014 amending the Royal Decree for the implementation of the 'Code des impôts sur les revenus 1992' of the scientific institutions referred to in article 275/3, § 1, second paragraph of the Code des impôts sur les revenus 1992, Moniteur Belge, 2 June 2014.

Author: Peggy Criel

20/08/2015