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Incitants fiscaux pour entreprises innovantes :
quelle stratégie, en fonction des dernières
observations ?
Gérald SERMEUS et Laurent JANSSENS, Partners
MoneyOak
26-10-2018
L'Interface vous donne rendez-vous chaque mois au LIEGE science park,
pour faire le point, avec un conseiller en innovation, sur une mesure en lien avec vos
préoccupations.
Une initiative de
WPT exemption and IID
Agenda
• Withholding Payroll Tax exemption
o Amounts
o Scope
o Conditions
o Young Innovative Company
• Innovative Income Deduction
o IP Right
o New vs Old regime
o Exclusions
o Calculation
3
MoneyOak - Confidential - partial information not intended for
use without expert – 26/10/18
What is R&D ?
4
Basic research: Fondamental
Applied research: to acquire new knowledge towards a
specific practical objective
Experimental development: systematic work to produce new products
or processes or to substantially improve
existing ones
- Frascati conditions :
- Novel
- Creative
- Uncertain
- Systematic and
- Transferable / reproducible
MoneyOak - Confidential - partial information not intended for
use without expert – 26/10/18
Withholding Payroll Tax
exemption
5
- Amounts increase significantly : > € 800 million per year
- BelSpo.be notification mandatory
- Bachelor’s integrated since 01/2018
- Up to 40% of the WPT
- Up to 25% (50% small cy’s) of the partial WPT exemption for
Masters
MoneyOak - Confidential - partial information not intended for
use without expert – 26/10/18
6
Withholding Payroll Tax
exemption
Not limited to
certain degree’s
Not limited to
actual R&D%
Universities, high schools, FFWO/FFRS, FWO,
FRS-FNRS
Approved Scientific Institutions
Companies with collaboration agreement with
Universities, high schools or Approved Scientific
Institutions
Young Innovative Company (YIC)
Companies with researchers
MoneyOak - Confidential - partial information not intended for
use without expert – 26/10/18
Young Innovative Company
7
- Small Company if 2 criteria not exceeded 2 years in a row
- R&D projects
- 15% of their yearly costs on R&D
- Incorporated max. 10 years ago
MoneyOak - Confidential - partial information not intended for
use without expert – 26/10/18
Innovative Income Deduction
8
New “IID” regime
• Patents
• Supplementary Protection Certificates
• Plant breeders’ rights
• Orphan drugs
• Copyright protected software
• Certain market and/or data exclusivity
Old “PID” regime
• Patents
• Supplementary Protection Certificates
+
Exclusions
• Trademarks, designs and models, domain names, etc.
• Know-how (valuable confidential information)
• Copyright (other than software) and database rights
MoneyOak - Confidential - partial information not intended for
use without expert – 26/10/18
9
Innovative Income Deduction
Calculation
where:
• Qualifying expenses are R&D costs directly incurred to develop the IP asset,
including costs paid to an unrelated 3rd party
• Total expenses are all R&D costs incurred to develop the IP asset
 Requires tracking of Innovation Revenues (e.g. licence fees) and
expenses (both “internal” and total)
𝐼𝐼𝐷 = 130 % ∙
𝑄𝑢𝑎𝑙𝑖𝑓𝑦𝑖𝑛𝑔 𝑒𝑥𝑝𝑒𝑛𝑠𝑒𝑠
𝑇𝑜𝑡𝑎𝑙 𝑒𝑥𝑝𝑒𝑛𝑠𝑒𝑠
∙ 𝐼𝑛𝑛𝑜𝑣𝑎𝑡𝑖𝑜𝑛 𝐺𝑟𝑜𝑠𝑠 𝑀𝑎𝑟𝑔𝑖𝑛 ∙ 85%
MoneyOak - Confidential - partial information not intended for
use without expert – 26/10/18
Meet our colleagues
10
Gerald Sermeus - Partner
Tel: 0476 770 797
Email: GSermeus@MoneyOak.com
Laurent Janssens - Partner
Tel: 0475 308 646
Email: LJanssens@MoneyOak.com
11
Thank you
L'Interface vous donne rendez-vous chaque mois au LIEGE science park,
pour faire le point, avec un conseiller en innovation, sur une mesure en lien avec vos
préoccupations.
Une initiative de
30 novembre 2018,
de 8h30 à 10h
L’analyse multicritères : comment identifier les points forts/faibles d’un projet d’innovation ?
Orateur : INNOVATECH
20181026 - le point - incitants fiscaux R&D - MoneyOak

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20181026 - le point - incitants fiscaux R&D - MoneyOak

  • 1. Incitants fiscaux pour entreprises innovantes : quelle stratégie, en fonction des dernières observations ? Gérald SERMEUS et Laurent JANSSENS, Partners MoneyOak 26-10-2018 L'Interface vous donne rendez-vous chaque mois au LIEGE science park, pour faire le point, avec un conseiller en innovation, sur une mesure en lien avec vos préoccupations. Une initiative de
  • 3. Agenda • Withholding Payroll Tax exemption o Amounts o Scope o Conditions o Young Innovative Company • Innovative Income Deduction o IP Right o New vs Old regime o Exclusions o Calculation 3 MoneyOak - Confidential - partial information not intended for use without expert – 26/10/18
  • 4. What is R&D ? 4 Basic research: Fondamental Applied research: to acquire new knowledge towards a specific practical objective Experimental development: systematic work to produce new products or processes or to substantially improve existing ones - Frascati conditions : - Novel - Creative - Uncertain - Systematic and - Transferable / reproducible MoneyOak - Confidential - partial information not intended for use without expert – 26/10/18
  • 5. Withholding Payroll Tax exemption 5 - Amounts increase significantly : > € 800 million per year - BelSpo.be notification mandatory - Bachelor’s integrated since 01/2018 - Up to 40% of the WPT - Up to 25% (50% small cy’s) of the partial WPT exemption for Masters MoneyOak - Confidential - partial information not intended for use without expert – 26/10/18
  • 6. 6 Withholding Payroll Tax exemption Not limited to certain degree’s Not limited to actual R&D% Universities, high schools, FFWO/FFRS, FWO, FRS-FNRS Approved Scientific Institutions Companies with collaboration agreement with Universities, high schools or Approved Scientific Institutions Young Innovative Company (YIC) Companies with researchers MoneyOak - Confidential - partial information not intended for use without expert – 26/10/18
  • 7. Young Innovative Company 7 - Small Company if 2 criteria not exceeded 2 years in a row - R&D projects - 15% of their yearly costs on R&D - Incorporated max. 10 years ago MoneyOak - Confidential - partial information not intended for use without expert – 26/10/18
  • 8. Innovative Income Deduction 8 New “IID” regime • Patents • Supplementary Protection Certificates • Plant breeders’ rights • Orphan drugs • Copyright protected software • Certain market and/or data exclusivity Old “PID” regime • Patents • Supplementary Protection Certificates + Exclusions • Trademarks, designs and models, domain names, etc. • Know-how (valuable confidential information) • Copyright (other than software) and database rights MoneyOak - Confidential - partial information not intended for use without expert – 26/10/18
  • 9. 9 Innovative Income Deduction Calculation where: • Qualifying expenses are R&D costs directly incurred to develop the IP asset, including costs paid to an unrelated 3rd party • Total expenses are all R&D costs incurred to develop the IP asset  Requires tracking of Innovation Revenues (e.g. licence fees) and expenses (both “internal” and total) 𝐼𝐼𝐷 = 130 % ∙ 𝑄𝑢𝑎𝑙𝑖𝑓𝑦𝑖𝑛𝑔 𝑒𝑥𝑝𝑒𝑛𝑠𝑒𝑠 𝑇𝑜𝑡𝑎𝑙 𝑒𝑥𝑝𝑒𝑛𝑠𝑒𝑠 ∙ 𝐼𝑛𝑛𝑜𝑣𝑎𝑡𝑖𝑜𝑛 𝐺𝑟𝑜𝑠𝑠 𝑀𝑎𝑟𝑔𝑖𝑛 ∙ 85% MoneyOak - Confidential - partial information not intended for use without expert – 26/10/18
  • 10. Meet our colleagues 10 Gerald Sermeus - Partner Tel: 0476 770 797 Email: GSermeus@MoneyOak.com Laurent Janssens - Partner Tel: 0475 308 646 Email: LJanssens@MoneyOak.com
  • 12. L'Interface vous donne rendez-vous chaque mois au LIEGE science park, pour faire le point, avec un conseiller en innovation, sur une mesure en lien avec vos préoccupations. Une initiative de 30 novembre 2018, de 8h30 à 10h L’analyse multicritères : comment identifier les points forts/faibles d’un projet d’innovation ? Orateur : INNOVATECH