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Notional interest deduction

Businesses can reduce their taxable basis by investing own capital. The notional interest deduction consists of a fictitious rate applied to the ‘corrected’ equity. Notional interest rate 2011: 3.425% for large corporations and 3.925% for SMEs.

Dividend tax exemption

Belgium has signed a double tax convention with several countries. Using Flanders as the holding location for their European investments allows foreign investors from these treaty countries to repatriate their profits without paying dividend tax.

Fiscal status of foreign managers

Special tax system under personal income tax law for foreign managers transferred to Belgium or temporarily working in Belgium. Employers of foreign managers who were granted special status can enjoy considerable savings.

Double taxation treaties

Belgium has entered into several double taxation treaties. One of them is the recently signed treaty with Hong Kong. Under certain circumstances, trading through Hong Kong allows part of the profits to be enjoyed free of tax in Hong Kong and paid to the Belgian corporation as exempt dividend.