Belgian Tax Shelter for the Gaming Industry on the Horizon

Journal
Author
Wouters, P.
Country
Belgium
Published Date
Issue
European Taxation 2022 (Volume 62), No. 2/3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Belgian tax law already provides for a beneficial tax incentive for companies investing in the production of audiovisual works and performing arts in Belgium. In order to support the rapid growth of the gaming and e-sports industry, however, Belgium’s tax shelter regime will now be expanded to investments in the video gaming industry. Legislative adjustments were made to comply with EU law and to receive the European Commission’s approval.