Belgium - Tax Shelter Regime for Start-Ups: Finally Up and Running
- T. Goemaere; F. Hoogendijk
- European Taxation, 2017 (Volume 57), No 2/3
- 18 January 2017
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.