Our services
Every incentive.
Plain language.
One engine.

Efficient, direct and transparent.
Every mechanism below is managed end to end by one accountable team, and runs on Cortex.

Partial withholding
tax exemption

For your researchers, part of the withholding tax retained on salaries is not paid to the Treasury. Condition: R&D projects or programmes notified to Belspo and qualifying profiles. We handle the notification, follow-up and documentation.

Innovation
income deduction

85% of the profit from your software, patents or plant breeders’ rights is taken out of the taxable base. On that share, the tax burden falls to as little as 3.75%. We build the ruling and documentation that hold up.

3.75% EFFECTIVE

Investment
deduction

A percentage of your investments is deducted from the taxable base, with increased rates for green, digital or research-related investments. We identify what qualifies and build the file.

Grants & public funding

Regional, federal, European: we spot the programmes that match your projects, prepare the application and follow the file through to payment.

Copyright regime

Part of your creators’ remuneration can qualify as copyright income, with favourable taxation. We check the conditions, calibrate the amount and secure the framework.

Shift & night work
exemption

If your teams work in shifts or at night with a premium, part of the withholding tax can be exempted. We check the work organisation, calculate and secure.

Construction works exemption

For construction works carried out in shifts on site, a specific withholding tax exemption applies. We document the sites and the teams, and apply it directly.

Technology watch

The incentive landscape changes continuously. Cortex monitors legal developments and your R&D projects, and alerts you as soon as a new opportunity or obligation appears.