Industrial offset tax

Wallonia offers several schemes depending on the worker's status and the intended goal. For employees: the Training Voucher, the Adaptation Credit (including its Mentoring component), and the Professional Experience Fund. To train a prospective employee within a company: the Training-Integration Plan (PFI). For worker-initiated training: the Paid Education Leave. Sectoral funds complement this scheme. Furthermore, under certain conditions, employers can retain up to 11.75% of the professional withholding tax on the salaries of employees undergoing non-mandatory training, provided it is of sufficient duration and fully funded by the employer.

Certain assets held by an industrial company may be exempt from the taxable base. A thorough analysis makes it possible to identify these items and secure their correct qualification in the tax file. Taking these exemptions into account helps reduce the calculation base for the compensatory industrial tax in a structured manner.

Specific tax regimes may apply depending on the nature of the company’s activities or equipment. Identifying these regimes and correctly taking them into account when analysing the taxable base is essential to ensure compliance with the applicable rules and to make full use of available optimisation opportunities.

The rules applicable to compensatory industrial tax are constantly evolving. An unstructured approach exposes companies to over-taxation due to incorrect equipment classification or a lack of awareness of specific schemes. ABV Development implements a rigorous analysis of the tax base, securing your fiscal position and identifying sustainable optimization levers — with 25 years of active local expertise in Belgium.