A last fiscal measure is the win-win loan which may be granted to Flemish SME start-ups or self-employed start-ups.

Anyone, if as a natural person, providing a loan to a Flemish enterprise for a duration of 8 years will receive an annually refundable tax credit on their income tax of 2.5% of the amount lent. The maximum loan amount allowed to start-ups is EUR 50.000,00 per taxpayer. The start-up can retrieve maximum 200.000,00 EUR via a win-win loan.

The win-win loan is a subordinated loan which means that the creditor, whenever in liquidation, in order of the debtors, approaches the other debtors. Should the debtor be unable to pay back the loan, the creditor receives a one-off tax credit of 30% on the definitively lost amount lent.

For more information on the official conditions and formalities underlying this tax measure please don’t hesitate to contact one of our legal advisers. They will be happy to help.