Tax Shelter for Start-Ups

Journal
Author
Goemaere, T.; Hoogendijk, F.
Country
Belgium
Published Date
Issue
European Taxation 2016 (Volume 56), No. 2/3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The authors describe an attractive set of incentives that have been enacted for start-ups, including a tax reduction granted in respect of the acquisition of new shares issued by start-ups, a withholding tax exemption on interest from loans provided to start-ups and a partial exemption from the requirement for a company to remit wage withholding tax to the Treasury.