Get familiar with the tax system and the various reductions and exemptions:
- standard 25% corporate tax rate (20% for SMEs). The actual corporate tax rate may be lower as a result of the following reductions and exemptions:
- deduction for final, taxed income
- dividends received are 100% exempted
- interest can be deducted if you take out a loan to acquire the participation
- investment deduction for investments in new assets
- an exemption of 85% of net income for innovation income from patents, copyrighted software, plant breeders' rights ...
- the carry-over of tax losses to subsequent years unlimited in time
- a federal tax exemption for a number of subsidies granted by the Regions
Other advantages:
- reverse charge of VAT on imported goods: you do not have to advance the VAT and you do not have to pay a deposit
- reduction in labour costs through reductions and exemptions from withholding tax
More information on the website of the Federal Public Service Finance Fiscal Department for Foreign Investments