This is a public service contract relating to the appointment of a tax consultant specialized in the matter of exemption from payment of withholding tax.

These services fall under CPV code: 79221000-9

The purpose of this contract is for an analysis, by a consultant, of the tax provisions allowing to "tax exempt" part of the withholding tax to be paid for workers in the Public Service of Wallonia. Belgian tax legislation offers companies incentives to reduce the costs of certain workers. The contract is therefore to set up and secure the application of the following two incentives:

The partial exemption from withholding tax for researchers, which allows the employer to save up to 80% of the withholding tax for staff with an eligible diploma when they are assigned to R&D work. This exemption is governed in particular by Article 275/3 of the Income Tax Code of 1992.

The partial exemption from payment of withholding tax for work in teams on site, the regime of which has greatly expanded in 2020. This exemption is governed in particular by Article 275/5 of the Income Tax Code of 1992.

The purpose of this contract is for an analysis, by a consultant, of the tax provisions allowing to "tax exempt" part of the withholding tax to be paid for workers in the Public Service of Wallonia. Belgian tax legislation offers companies incentives to reduce the costs of certain workers. The contract is therefore to set up and secure the application of the following two incentives:

The partial exemption from withholding tax for researchers, which allows the employer to save up to 80% of the withholding tax for staff with an eligible diploma when they are assigned to R&D work. This exemption is governed in particular by Article 275/3 of the Income Tax Code of 1992.

The partial exemption from payment of withholding tax for work in teams on site, the regime of which has greatly expanded in 2020. This exemption is governed in particular by Article 275/5 of the Income Tax Code of 1992.