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  • 03-09-2015


On 18 August 2015, the Omnibus Act of 10 August 2015 (the "Act") was published in the Belgian State Gazette, introducing three new measures to support SMEs and young entrepreneurs: (i) a tax shelter for investments in start-ups, (ii) favourable tax treatment for loans made through crowdfunding platforms, and (iii) a partial exemption from the obligation to remit income tax on salary. The purpose of these new measures is twofold: firstly, to help start-ups raise sufficient funds to develop their activities and, secondly, to provide a solution to the high labour cost in Belgium.

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