Regarding the effects on the environment, the legislator has decided to engage a specialised service per region to test this requirement:
- Brussels: division ‘Inspectorat et sols pollués’ de Bruxelles Environnement / afdeling ‘Inspectie en verontreinigde bodems’ van Leefmilieu Brussel;
- Wallonia: département du Développement du Service Public de Wallonie;
- Flanders: afdeling ‘Partnerschappen met besturen en maatschappij’ van het departement ‘Omgeving’.
To obtain an environmental certificate, companies must submit a well-substantiated request to the department for each year they wish to make use of the R&D TC. This certificate is appended to the corporate tax declaration. For more information, see the inset ‘How to request an environmental certificate’.
In addition to the certificate, the tax declaration must also be accompanied by the 275W form. This form provides figures on the investments that are eligible for the credit – in the case of the spread tax credit, the relevant depreciations – and the exact amount of the tax credit.
Failure to add one or both of these documents, or doing so too late, can lead to the tax authorities refusing the R&D TC for the entire investment to which this failure relates.