Chapter II: Tax on the profits of companies and other legal entities

The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.

1. a) Upon justification, the withholding tax to which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal person shall be deducted from the amount of tax payable by it under this chapter. However, the deduction to be made in this respect may not exceed the fraction of the latter tax corresponding to the amount of…

The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also Annex III art. 49 septies L.

The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.

The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.

The tax credit defined in article 244 quater E is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter D.

The tax reduction defined in article 238 bis is deducted from the corporation tax due for the financial year in which the expenditure was incurred. Any excess is used for the payment of corporation tax due in respect of the five financial years following that in respect of which it is recognised. A decree sets out the reporting obligations and the terms and conditions for applying the provisions of this…

The tax credit defined in article 220 sexies is deducted from the corporation tax payable by the company in respect of the financial year during which the expenses defined in III of this article were incurred. If the amount of the tax credit exceeds the tax due in respect of the said financial year, the excess is refunded. The excess tax credit constitutes a claim on the State in favour…

The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year ending after that date. If the amount of the tax credit exceeds the tax due in respect of that financial year, the excess is refunded. The excess tax credit constitutes a claim on the State…

The tax credit defined in article 244 quater F is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter E.