Example of a tax return for a tax shelter investment
This document is an example of a pre-filled tax return for an investor who has invested in a scale-up via Spreds Finance. Please note that this document is provided as an example and may differ from your own tax return.
The capital increase took place on 28 December 2021. Under the Tax Shelter scheme for scale-ups, this investment entitles the investor to a 25% tax reduction on the amount invested.
(1). Details of the scale-up: Information about the scale-up in which the investment has been made.
(2) Total amount subscribed : The total amount invested by the investor.
(3) Amount eligible for Tax Shelter : The total amount of the investment eligible for the Tax Shelter tax reduction. This amount is generally the same as that mentioned in point 2.
(4) Information for the year 2021: The company's annual turnover and number of employees for the year 2021. These data are historical figures for the year 2021 and are not updated as of today.
(5) Information for the year 2022: Annual turnover and number of employees of the company for the year 2022, necessary to assess the qualification of the company for Tax Shelter. In order to determine the company's qualification for the Tax Shelter scheme, the annual turnover and number of employees for the two previous years must be assessed.
(6) Certificate for the year following acquisition: Confirmation that the shares were still in the investor's possession in the year following acquisition.
(7) Certificate for subsequent years : Confirmation for one of the years following the first year of acquisition of the units.
(8) Certificate for the year of disposal: Confirmation for the year in which the units were disposed of, if this is the case. In this case, it is indicated that the units are still in the investor's possession. There is therefore no reversal of tax. Alternatively, where the units have currently been sold, the number of months remaining is indicated and the amount of tax refund is shown in this section (right-hand box).