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A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development. The measure, which always has a limited validity, has been extended and will apply until 31 December 2024.
Reminder: the amounts paid to the employee as a one-off innovation premium are not regarded as wages. They are therefore exempt from employers' and personal social security contributions and personal income tax. However, the premiums must meet all of the following conditions:
Sources: Law of 13 July 2023 implementing the social agreement in the context of inter-professional negotiations for the period 2023-2024, Belgian Official Gazette of 5 September 2023, https://economie.fgov.be/fr/themes/entreprises/developper-et-gerer-une/soutien-et-primes/prime-dinnovation.
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