- agency
- Belgian federal government (administered via personal income tax; FPS Finance)
- amount
- Income-tax reduction of 45% (startup), 30% (SME), 25% (scaleup) on the investment; investor cap up to EUR 100,000; 4-year holding requirement.
- country
- Belgium
- deadline or recurrence
- Recurring; claimed in the tax year of the capital increase.
- eligibility
- Belgian income taxpayers investing in qualifying companies registered in Belgium. Startup tier: < 4 years old, < 10 employees, balance sheet < EUR 350,000, turnover < EUR 700,000, < EUR 500,000 raised through Tax Shelter. SME and scaleup tiers also defined.