Belgium - Tax Shelter for Start-Ups
- T. Goemaere; F. Hoogendijk
- European Taxation, 2016 (Volume 56), No 2/3
- 26 January 2016
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.