National: RD&D Policies

Updated: 08.02.2019

Author: Stijn Anciaux

Indirect fiscal subsidies exist for the research and development sector in the form of a partial exemption of 80% of the business tax for organisations active in the field of research and development (art. 3 1° Law on fiscal and financial regulations). Universities, research funds and accredited scientific institutions shall invest the fiscal takings made through this mechanism in research and development. No obligation is formulated for the fiscal takings made by companies.

According to the federal science policy department, this indirect fiscal mechanism allowed to create a budget of €550 million for investments in the field of research and development.


Universities, research funds (the “Fonds National de la Recherche scientifique” and the “Fonds voor Wetenschappelijk Onderzoek”), accredited scientific institutions, and companies

Competent authority

The competent authorities are the Administration of Company taxes and Income of the SPF Finance and the Federal Science Policy Department

Further information

Information on this fiscal mechanism can be retrieved from the website of the Federal Science Policy Department at: 


Further information

Basic information on legal sources