Tax deduction for innovation income relating to computer software
Belgian Science Policy
Avenue Louise 231 Louizalaan
Tel: +32 (0)2 238 34 56
The explanatory memorandum and art. 6, e) of the law establishing a deduction for innovation income (9 February 2017) allow for companies and the FPS Finances to request binding opinions from BELSPO regarding copyright protected computer programmes and derived works, or adaptations to computer programmes. They are considered to be intellectual property if they result from research and development programmes within the meaning of art. 275³ ITC (Income Tax Code), in particular the company withholding tax subsidy for knowledge workers.
Copyright protected computer programmes that have generated income before the 1st of july 2016, are excluded from the deduction for innovation income.
When describing the R&D activity, 5 core criteria need to be taken into account: