On 2 February 2017, the Belgian parliament adopted the new innovation income deduction, which will replace the abolished patent income deduction. The new innovation income deduction applies retroactively from 1 July 2016. Furthermore, on 2 December 2016 the government of Belgium formally pronounced and on 16 December 2016, the Council of Ministers approved and presented to the parliament the announced new innovation income deduction which will replace the abolished patent income deduction.
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