Which company is eligible for Tax Shelter?
Under the Belgian Tax Shelter program for startups, investors who pay income tax in Belgium can benefit from a tax reduction of 25-30-45% (see below) of their investment in the equity of companies (or in the participatory notes linked to this equity investment) as long as they maintain their investment for the next 4 years.
A start-up qualifying as micro-company (45%) is a company that:
- Has been incorporated less than 4 years ago
- Does not exceed 2 of the following criteria:
- Total balance sheet: €350,000
- Employees: 10
- Turnover: €700,000
A start-up qualifying as small company (30%) is a company that:
- Has been incorporated less than 4 years ago
- Does not exceed 2 of the following criteria:
- Total balance sheet: €4,500,000
- Employees: 50
- Turnover: €9,000,000
A scale-up qualifying as small company (25%) is a company that:
- Has been incorporated more than 4 years and less than 10 years ago
- Has an average growth of its revenues or number of (full-time equivalent) employees of at least 10% over the last two years
- Has at least 10 full-time equivalent employees
- Does not exceed 2 of the following criteria:
- Total balance sheet: €4,500,000
- Employees: 50
- Turnover: €9,000,000