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.