On 19 April 2013, Bill Nos. 53 2756 and 2757 of 17 April 2014, containing various fiscal and financial measures, were presented to the Belgian Lower House. The most important details of the Bill are summarized below.
(a) Corporate income tax
Patent income deduction
Currently, resident companies and permanent establishments may deduct 80% of the income from patents licensed to a related or unrelated party insofar – amongst other conditions - the patents have developed or i…