Innovation income deduction

Does your business develop innovative projects of programs?

Do you own a patent or a computer program protected by copyright? If you do, then you may be able to benefit from a very attractive Belgian tax measure: Innovation Income Deduction.

In 2017, Belgium replaced Patent Income Deduction (PID) with Innovation Income Deduction (IID). One of the major changes in this measure was the inclusion of innovative computer programs protected by copyright.

IID reduces the tax base for corporation tax.  These reductions can be as much as 85% of the net income attributable to eligible intellectual property rights, in particular for patents or software protected by copyright.  

MoneyOak examines and confirms the eligibility of these intellectual property rights.

The added value for your company

We will guide you throughout the whole procedure for implementing Innovation Income Deduction (IID):

  • Assembly of the calculation of the gross and net income attributable to eligible intellectual property rights
  • Assistance in the tracking & tracing process of the elements that make up the deduction within the company’s internal accounting
  • Lodging of applications for advance rulings with the tax authorities and negotiating a favourable result.
  • And because we are so confident about achieving results for you, we work on a “no cure, no pay” basis.

Our scientists and tax specialists will assist you all the way

From identifying eligible projects, right through to obtaining reductions in corporation tax. Our experts will also ensure that your business optimises its Innovation Income Deductions. 

Knowldege Center

3 steps to optimise your IID benefits

3 steps to optimise your IID benefits

The IID is gaining momentum thanks its attractive advantages: a tax deduction of 85% applied to your net income from innovation. An opportunity not to be missed, but you still need to make the most of the scheme to optimise your benefits. The process is not automatic...

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A ruling – the key to securing the benefits of the IID

A ruling – the key to securing the benefits of the IID

The Innovation Income Deduction (IID) has been a real success and a tax incentive not to be missed. But you still need to watch your back - in terms of calculations and methodology - to avoid a backlash from the taxman. How? By obtaining a commitment (a ruling or...

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What if your software benefited from a tax break?

What if your software benefited from a tax break?

The Innovation Income Deduction (IID) has opened the door to other intellectual property rights. This is a boon for copyrighted computer programs. You just need to determine - and prove - that your software is eligible for the IID… Here’s how. It's no secret that the...

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