Employment pool to be revitalized (BER): tax and contribution exemptions

Duration of exemption from the EWC and property tax

A company settled in an RTB may be exempted from company assessment (CFE) and property tax on built property (TFPB) for 5 years.

For the CFE, the exemption concerns establishment creation and expansion completed in these pools until December 31, 2026.

For the property tax, the exemption shall apply to buildings located in those pools and connected, by 31 December 2026, to an establishment that qualifies for the CFE exemption.

How do I apply?

For the exemption from the CFE, the company must submit the application for each establishment to the company Tax Office (SIE)

• no later than 31 December the year in which the establishment was created or took over

• or before 3 May of the year following that in which the establishment was extended

For the exemption from the property tax, the company must apply to the property tax center before 1^er January of 1^re exemption year.

Ceilings

Exemption from local taxes in an RTB is limited to €300,000 over 3 rolling fiscal years. This is the application of the de minimis rule.

The period must therefore include the current fiscal year, as well as the 2 previous fiscal years. Compliance with this ceiling shall be assessed at the time of the date of granting each new de minimis aid. For each new de minimis aid granted, account should be taken of the total amount of aid de minimis granted during the previous 3 years.

Conditions for receiving it

A company settled in an RTB is exempt from income or business tax for 5 years it fulfills the following conditions:

• It carries on a commercial, craft or industrial activity
• It is implanted only or partly in an EBRD

Implantation means that the following 3 conditions are met:

• Hardware presence (e.g. rental of premises)
• Means of exploitation
• Actual activity

Activities excluded from exemption

• Real estate, agricultural, construction-sale or management of movable or immovable property
• Activities transferred to an EBRO that has already benefited from other exemptions for 5 years
• Activities created as part of a transfer or restructuring of activities already carried out in the EBRS.

How do I apply for exemption?

In order to benefit from the exemption, the company must submit to the companies Tax Office (SIE) a statement of the determination of its profit with its declaration of results.

Ceilings to benefit from exemptions

The exemption from income tax and business tax in an RTB is capped at €300,000 over 3 rolling fiscal years.

This is the application of the de minimis rule.

The period must therefore include the current fiscal year, as well as the 2 previous fiscal years. Compliance with this ceiling shall be assessed at the time of the date of granting each new de minimis aid. For each new de minimis aid granted, account should be taken of the total amount of aid de minimis granted during the previous 3 years.

Conditions for receiving it

The employee must be employed in an establishment situated in a BER: titleContent.

Implantation means that the following 3 conditions are met:

• Hardware presence (e.g. rental of premises)
• Means of exploitation
• Actual activity

In addition, the employee must have a real, regular and indispensable activity in the performance of the employment contract.

Finally, the employer must not have made an economic dismissal within the 12 months preceding the hiring.

What are the exempt contributions?

The exemption covers the following contributions:

• Social insurance contributions:
  
  • Sickness and maternity insurance
  • Disability, death
  • Old-age insurance
• Family allowances
• Contribution to Final: titleContent
• Transport Mobility Payment

What are the excluded contributions?

The exemption does not apply to the following contributions:

• Accidents at work
• Occupational diseases
• Solidarity contribution for autonomy (CSA))
• CSG-CRDS
• Supplementary pension
• Unemployment

Duration of the exemption

The exemption lasts 5 years.

How do I apply?

In order to benefit from the exemption, the company must submit a declaration on movement of labor for each subsequent period:

• The calendar year of establishment, establishment or extension of the establishment and the following calendar year
• The 2 calendar years following the period covered by the 1^re statement 
• The 2 calendar years following the period covered by the 2^e statement

The employer must send each return to the Dreets: titleContent and the Urssaf no later than 30 April.

Annual Labor Movement Report (WMD) in a labor pool to be revitalized (BER)

In case of extension of establishment, the employer must send to the Urssaf a specific declaration before the end of the 12th^e month after the effective date of the extension of the establishment.

Declaration for employees recruited during an extension of establishment in an EBRD

Ceilings

The exemption must be less than 1.4 hourly minimum wage per hour paid, i.e. less than €11.65 per hour paid.