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
- 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%. This rate will be decreased by 2020 to 25%.
Read more on tax benefits the Belgian state offers.
How we support you?
The tax administration offers you:
- ruling: tax certainty thanks to binding decisions on the application of tax regulations in your case and the opportunity to request informal advice beforehand
- assistance with comparability studies of economic pricing for SMEs
- information meetings about your taxation in strict confidentiality and anonymity
- EU customs facilities:
- binding tariff information (BTI)
- binding origin information (BOI)
- prior qualification and evaluation of goods to determine the customs rate
- warehousing of goods under Belgian administrative customs supervision
- support and information on customs and excise regulations via customs attachés at the Belgian embassies in Brazil, Russia, India, China and South Africa