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Aid zones according to the law of 15/05/2014 implementing the pact for competitiveness, employment and relaunch (Belgian Official Gazette, 03/10/2024). Companies investing in a demarcated assisted area (also known as a ‘disrupted area’) can obtain an exemption of 25% from the payment of withholding tax, for a period of 2 years per additional job created as a result of this investment and maintained for at least three years (SMEs) or five years (large companies).
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