Tax Shelter for start-ups and scale-ups (investor tax reduction)
FPS Finance (Belgium)
Investors get a 30% or 45% tax reduction on shares in start-ups (25% for scale-ups)
Belgian tax reduction for individuals who buy shares of young small companies, making it easier for qualifying start-ups to raise equity from private investors.
- Eligibility
- Company under 4 years old for Tax Shelter start-up (30% small companies, 45% micro companies); 5 to 10 years old for scale-up (25%). Investor limit is €100,000 per year.
- Available in
Belgium- Benefits
- The German FPS page notes ceilings for what start-ups can raise under the scheme were doubled (small start-ups from €250,000 to €500,000; scale-ups from €500,000 to €1,000,000).
- Details
- Tiers, how to apply, what to watch out for and sources are free with an account.
