Tax Shelter Regime for Start-Ups: Finally Up and Running

Journal
Author
Goemaere, T.; Hoogendijk, F.
Country
Belgium
Published Date
Issue
European Taxation 2017 (Volume 57), No. 2/3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This note discusses recent developments regarding the tax shelter for start-ups, which, although enacted more than a year ago, remained dead letter until the recent enactment of the Bill on Various Provisions of 5 October 2016.