Tax Shelter : a "win win win" system
The Tax Shelter allows any company subject to corporate tax in Belgium, under certain conditions and within certain limits, to reduce its taxes.
Thanks to this system, an investor can support an audiovisual work as well as a scenic work (theater, ballet, opera, etc.).
Investing in Tax Shelter benefits companies, the audiovisual or performing arts sectors and the State.
The investor receives a tax benefit while the audiovisual industry gains access to funds that would otherwise not be available.
Finally, the state receives revenue (on average €1.2) for every euro invested in Tax Shelter, thanks to the expenses incurred in the industry (employment, VAT collection, etc.).
Why investing in Tax Shelter ?
Tax savings greater than the amount invested
A potential return of 14,43% net over 18 months
Insurance covering the tax advantage* (105.25% of the investment)
Support for the Belgian cultural sector
*within the limits of the exclusion clauses.
Can your company invest in Tax Shelter?
To be eligible for a Tax Shelter investment, a company must meet various conditions:
- The investor is a Belgian company, subject to the normal corporate tax rate, or a Belgian establishment of foreign companies subject to non-resident tax in Belgium.
- The investor cannot be a production company, a company related to a production company or a broadcasting company.
- The tax exemption cannot exceed 1.000.000€ or 50% of the taxable reserved profits (code 1080 PN of the tax return) before the constitution of the immune reserve.
- The maximum investment amount is set at €237.529 per year and per company.
- At uFund, the minimum subscription amount is 10,000 euros.
Les étapes de votre investissement
Signature de la convention-cadre avant votre clôture comptable
Traitement comptable et fiscal avec l’aide de nos experts fiscaux
Réception de votre attestation Tax Shelter
(au plus tard le 31 décembre de la 4ème année suivant la signature de la convention-cadre)
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Vous pouvez nous envoyer un message via la page contact pour toute demande de rendez-vous ou question.