Régime de faveur pour les chercheurs
| Auteur | Anne Rayet |
| Fonction | Licenciée en droit, avec grande distinction de l'Université Libre de Bruxelles |
Les indemnitÈs qui sont versÈes - depuis le 1er janvier 2007-aux chercheurs, par leurs universitÈs, et qui proviennent de l'exploitation de leurs dÈcouvertes, ne sont plus taxÈes ‡ titre de revenus professionnels, mais bien, dÈsormais, ‡ titre de ´revenus diversª, au taux distinct de taxation de 33%.
Les revenus visÈs sont ceux que les universitÈs, les hautes Ècoles ou les institutions scientifiques agrÈÈes, rÈtrocËdent ‡ leurs chercheurs, sur la commercialisation des rÈsultats de leurs recherches.
La plupart des universitÈs contiennent en effet des rËglements internes qui prÈvoient qu'en cas de valorisation des rÈsultats des travaux de leurs chercheurs, un certain pourcentage des revenus nets recueillis par...
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Les abonnés peuvent voir les versions révisées de la législation avec des modifications
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