Exemptions for R&D, night work, and shift work: prepare for the checks in 2025

Our advice

We encourage you to check the compliance with the conditions and formalities of the exemptions you apply for and, if necessary, to make the required corrections in the declarations for the advance tax levy.

Additionally, ensure that you keep a well-documented file to protect yourself in case of an audit.

The most commonly used exemptions attract attention

This year, the tax authorities will particularly focus on the exemption for night and shift work as well as the exemption for scientific research. The reason? These exemptions alone account for approximately 82% of the expenses.

Shift work (bis): apply the correct system

The shift work variant bis was introduced in spring 2024. Since then, as an employer, you can choose each month between the classic shift work regime and this variant bis.

Learn more: "Classic shift work or shift work bis? Use the correct regime"

It is essential to apply the correct variant and correction factor each month. An inaccurate declaration can lead to heavy penalties, and you may have to refund the entire exemption. This typically happens when the classic regime is applied instead of the variant bis.

Important

If you have applied the classic regime, you risk being subject to a tax audit. Therefore, making corrections for the 2024 income year is crucial in the context of this tax exemption.

You did not apply the correct regime in 2024? Please inform us as soon as possible so we can make the necessary adjustments. A proactive approach will benefit you as an employer.

R&D Exemption: towards more transparency

Many companies, scientific institutions, and universities apply for a tax exemption for scientific research. However, many employers still have questions about its interpretation and the specific conditions for application.

Good to know

In 2024, the tax administration recovered more than 50 million euros from the scientific research exemption. Recently, universities have also faced a wave of tax audits.

The government agreement includes a promise of reform aimed at clarifying this tax exemption and increasing transparency. Changes will be made to the scope of application for universities, higher education institutions, university hospitals, and research funds.

As of January 1, 2025, the registration rules for R&D projects will be strengthened. The notification procedure has also been revised.

More information: "Registration and notification of R&D projects: new directives from 2025"

Conduct a proactive self-assessment

Each exemption from the advance tax levy is subject to conditions that are specific to it. Before applying a tax exemption, consider checking—preferably for exemptions already claimed in the past—whether your company:

• Meets the conditions set for the application of the relevant exemption
• Has the necessary supporting documents

In the event of a tax audit, you must be able to provide the tax administration with a nominative list containing specific information for each affected worker.

Click here to find out the data to be made available to the tax authorities.

Do you notice an error? Quickly make spontaneous corrections to the declarations for the advance tax levy submitted. If you have any questions, contact your Securex Client Advisor.

More information: "How to prepare for a potential tax audit?"

What penalty for non-compliance with the conditions?

Be vigilant, as an inaccurate declaration can lead to fines ranging from 50 to 1,250 euros and tax increases from 10% to 200%. In the event of an audit, the tax administration can also recover the total amount of the exemption applied.

Why are tax exemptions targeted?

In some cases, you can pay the tax authorities only part of the advance tax levy withheld from your workers' remuneration and keep the other part. This is the principle of tax exemptions for the payment of advance tax levies. Of course, these exemptions are subject to conditions and formalities.

While this system allows for reducing labour costs for companies, it costs the State increasingly more. This increase is largely due to the regular introduction of new exemptions for the payment of advance tax levies.

Moreover, the system of tax exemptions is still subject to numerous abuses.

What does Securex do for you?

If you have questions about the application of a tax exemption for the payment of advance tax levies, your Securex Legal Consultant will be happy to assist you via consultinglegal@securex.be.