Belgium. The Belgian patent income deduction

• Autores: Ercic Warson, Manuella Foriers
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 2, 2008, págs. 70-77
• Idioma: inglés
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• Resumen

  • The authors examine the provisions on the Belgian patent income deduction (PID) introduced in 2007. The PID reduces the effective tax burden on the patent-related income to a maximum of 6.8%, instead of the statutory rate of 33.99%. The effective tax rate is, therefore, substantially lower than the rates for patent income in most other European jurisdictions.