Finally, it is worth noting that in Belgium, tax relief on social charges allows lowering the wages of the researchers in both the private and public sectors. This extra funding to universities and public research institutes is estimated at EUR 200 million, the government funds directly EUR 844 million of the EUR 1.2 billion higher education R&D expenditures. Some have modified the criteria of eligibility, extended the coverage of R&D activities or the coverage of firms eligible for tax relief.