Resumen de Belgium. The Belgian patent income deduction

Ercic Warson, Manuella Foriers

• 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.