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Employers who invest in regional aid areas that lead to job creation, benefit from a reduction in wage costs in the form of an exemption from advance payment of withholding tax. Recently the Flemish government delimited a new aid area around Zaventem-Vilvoorde.
Employers who invest in an establishment located in a regional aid area benefit from a temporary exemption from advance payment of withholding tax, provided that this investment leads to the creation of new jobs.
The exemption amounts to 25 % of the withholding tax calculated on the wages of the employees who take up the new jobs. It shall be granted for a period of 2 years from the moment the new job is filled.
Since 01 May 2015, the Flemish Region has two aid areas, one around Genk and one around Turnhout. They have an application period of 6 years. These areas were recently slightly extended.
Employers making an investment in these areas can submit form no. 274 SZ by 30 April 2021 at the latest (see our Infoflash of 27 August 2018 for more information on this form).
The Flemish government establishes a third aid area around Zaventem-Vilvoorde. The new aid area has an application period of 6 years, starting on 1 December 2018.
The aid areas consist of industrial sites and lots on which recognised incubators, business centres and brownfield projects are located. For the delimitation of the lots, reference is made to the ‘Grootschalig Referentiebestand’ (Large Scale Reference File) managed by the Flemish Region.
To know whether your company is in an aid area or to get an accurate view of the defined regional aid areas we recommend you to consult the web application Geopunt which was developed by the Flemish Region (right click on Landbouw, visserij en economie – Bedrijven – Steunzones). On the basis of a specific address or a plot number, you can look up whether the address or lot is actually located in a regional aid area.
To obtain exemption of advance payment of withholding tax, several strict conditions must be met. For a concrete analysis of your situation, please contact our Legal Partners by email (legalpartners@partena.be) or by phone (02/549.30.20).
Source: Royal Decree of 21 November 2018 delimiting an aid area around Zaventem-Vilvoorde and amending the Royal Decree of 28 April 2015 implementing article 16 of the Act of 15 May 2014 for the implementation of the competitiveness, employment and recovery Pact as regards the Flemish Region and establishing the form referred to in article 275 8, § 5 of the 'Code des impôts sur les revenus 1992', Belgian Official Gazette of 30 November 2018.
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