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Recent case law sheds new light on the application of withholding tax exemption for research and development, particularly regarding the BELSPO notification.
On the one hand, the Belgian Supreme Court (decision dated 2 April 2026) confirms the importance of a correct and complete BELSPO notification. Such notification must comply with the legal requirements, including, among others, the indication of a realistic end date that reflects the actual project timeline. An unrealistic end date (e.g. 2099) implies that the notification does not meet the conditions set by the legislator and may result in a rejection of the applied exemption during a tax audit.
On the other hand, the Court of First Instance of West Flanders (Bruges), in its decision of 24 April 2026, ruled that structural shortcomings in the BELSPO portal may, in practice, make it impossible for taxpayers to provide evidence of a correct and complete notification during a tax audit. Where this leads to a violation of the rights of defense, it may even result in the cancellation of the tax assessments, although this ruling remains subject to a potential appeal.
Taken together, these decisions highlight the balance between formal requirements and defense rights: while the importance of a proper and well-substantiated notification is reaffirmed, it is also acknowledged that the administrative framework must be reliable and verifiable. These developments are particularly relevant in the context of ongoing audits and disputes.
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