Federal measures of indirect support to research and technological development (R&D)

general assembly on August 13, 2013

The Belgian Court of Audit examined the fiscal and parafiscal support measures introduced by government as an indirect incentive to R&D, in particular the withholding tax exemption for the researchers and the deduction of patent royalties. The Court observes that the legislation is inaccurate. It leaves too much room for interpretation and its implementation is difficult to verify. It should go more with an innovation promotion policy aimed at reaching goals, whose implementation would be planned and regularly assessed.