What are the tax benefits?

You can qualify for a number of tax deductions and exemptions:

  • notional interest deduction: deduction of a deemed interest rate on venture capital funding gives you a lower tax base and, therefore, a lower effective rate.
  • deduction on definitively-taxed income
  • paid dividends up to 95% tax exempt
  • interest deductible if you take out a loan to acquire the shareholding
  • investment deduction on investment in new assets
  • 8% for SMEs, irrespective of investment type
  • investments in energy savings
  • investments in R&D
  • a 95% net exemption on innovation earnings from patents, copyrighted software, variety rights, etc.
  • unrestricted carry forward of tax losses to following years
  • transfer of VAT on imported goods: no need to pay the VAT, or a guarantee, in advance
  • federal tax exemption on a number of regionally awarded subsidies

Other advantages:

  • reduced social security contributions for employers
  • same tax calculation for employment through a Belgian establishment or a Belgian subsidiary

You enjoy an advantageous effective tax rate lower than the nominal rate of 33.99%.