Over the past years several tax incentives for various sectors of our economy have been implemented. Provided certain conditions are fulfilled, employers are exempt from paying part of the professional withholding tax withheld on salaries to the Belgian Treasury. According to articles 275/1 up to 275/7 of the Belgian Income Tax Code this system is applicable to:
- overtime hours
- merchant shipping, dredging and (vessel) towing
- employees performing activities in Research and Development (R&D)
- shift work and night work
- sportsmen
- structural decrease of the tax burden for the profit and non-profit sector.

In a practice note dated 3 November 2009 (Ci.RH.244/597.746), which is immediately applicable, the Belgian tax authorities point out that if the aforementioned exemption has not been claimed, the qualifying amount of withholding tax can be recovered by the employer via filing an additional, “negative” withholding tax return. Such return should be filed before 31 August of the year following the income year. In case this method cannot be applied due to the fact that the withholding tax relates to earlier years, the practice note allows the employer to file a tax appeal within a period of five years, starting from 1 January of the year in which the withholding tax is due.

Link to the practice note:
FR: http://news.hrservices.be?lk200911201
NL: http://news.hrservices.be?lk200911202