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국제법률연구원(ILRI)은 귀사의 성공적인 해외진출을 돕기 위해 현지변호사들과 자체 개발한 온라인 법인설립서비스인 "오이오스(OIOS)" 를 제공하고 있습니다.
Taste different solution. 색다른 해결책을 맛 보세요.
저희는 52개국의 현지 로펌과 제휴한 해외진출지원 서비스를 제공하고 있습니다.
국제법률정보, 해외법인설립, 국제계약 검토, 해외기업 인수합병, 현지법인 운영대행, 번역통역 등과 같은 해외진출 지원이 필요하신 분들의 많은 문의 바랍니다. (참고. http://www.ilri.co.kr/establishment.htm )
본원의 업무사례를 볼 때 전화보다 이메일 상담이 더 효과적이어서 이메일 info@ilri.co.kr 로 무료상담해 드리고 있으며, 전화상담은 유료이니 꼭 참고해 주세요.
국제법률연구원 International Legal Research Institute - Korea.
Tel. [+82] (0)10-5295-0621, (0)2-557-3476 Fax. (0)303-0080-7001
Website. www.ilri.co.kr Email. info@ilri.co.kr
아래에 벨기에 현지의 회사설립(법인설립)과 비자 취득을 위한 정보와 주의사항을 안내합니다.
10 good reasons to invest in Flanders
1. Central location at the heart of Europe
Centrally located at the heart of Europe
Two crucial factors for your company when making an investment decision in Europe:
- Flanders is a prime business region, strategically located in the center of the most prosperous part of Europe.
- The capital Brussels is home to the European decision-making centers.
Flanders is…:
- at the heart of European purchasing power
- home to the NATO and EU HQ and others
- home to the EDC’s of 3M, Exxon, Bridgestone, Daikin, JVC Logistics, Sony Service Center and many more…
2. Outstanding transport infrastructure
Flanders has…:
- the most modern maritime & inland ports
- highly efficient airports for the global transport of both goods and passengers
- excellent road, railroad and inland waterway connections
- the highest density of EDCs in Europe…
- It is, in short, a paradise for any logistics operation.
3. Globally recognized human capital
Flanders enjoys…:
- a highly productive, flexible, eager-to-learn and multilingual workforce
- a superb education system.
The human factor can be decisive in your investment decision!
4. Divers offering of tax benefits and fiscal incentives
Flanders offers…:
- an ideal fiscal climate
- a wide range of tax benefits and financial grants
Just take a look at the following interesting measures…
Seven interesting tax measures and benefits:
- Notional interest deduction
- Tax rulings
- Patent deduction
- Domestic dividend withholding tax exemption
- VAT grouping
- Ecological support
- Organization for financing pensions
5. Sustainable growth for major industries
Flanders…
- is a big player in a number of major industries
- houses numerous world-leading multinationals & SME’s
- has achieved a sustainable growth in these industries
- has acquired an excellent worldwide reputation
6. State-of-the-art research centers
Flanders has…
- an impressive track record when it comes to discovery research and innovation
- four Strategic Research Centers that collaborate with the academic and business worlds
- frequently been the birthplace of cutting-edge technologies
7. High density of knowledge clusters
The winning combination of Flanders’ dense population of companies – SMEs, large enterprises, local companies or foreign concerns – and their traditional willingness to cooperate in order to extend themselves has provided a hotbed for the development of various knowledge clusters.
These clusters can give you a crucial head-start in the different industries:
Flanders’ Care – Industrial Biotech Cluster (Cinbios)
Flanders’ DRIVE – Flanders Institute for Logistics
Telematics cluster – Flanders Multimedia Valley
Digital Signal Processing Valley – Flanders’ Food
Flanders’ Mechatronics Technology Center – The Flemish Innovation Center for Graphic Communication ...
8. Excellent results in international surveys
Flanders is…
- the ultimate location in Europe for your business activities
- a region with a rich variety in opportunities for companies looking for sustainable growth
- the right spot!
We don’t just say so ourselves …
9. High quality of life for expat employees
In Flanders…
- expatriate employees enjoy a high standard of living
- the social fiber is strong and people are open minded
- people live life to the fullest
- the excellent medical health care and education system ensure a worry-free stay for your expatriate employees and their families
10. Professional support in setting up your operations
Flanders Investment & Trade provides expert advice and guidance to foreign companies.
Whether your company is considering its first steps into Europe, an expansion or a joint venture in Flanders, we can provide valuable assistance.
Thanks to our experienced, multilingual staff we are able to assist you with your integration into one of Europe’s most prosperous economies, both efficiently and effectively.
…free of charge
Flanders Investment & Trade provides potential direct investors with information on:
- Site selection
- Overview of all benefits, grants and incentives
- Introduction to decision-makers
- Legal aspects of setting up locally
- Identify business opportunities
- Integration into local community life
Belgium Tax aspects of doing Business in Belgium
Main Tax Incentives
Corporation
Notional Interest Deduction (NID)
Numerous fiscal treaties to avoid double taxation
Innovative measures to support R&D
Patent income deduction
Investment deduction for R&D related investments and patents
Income tax reduction for researchers
Ruling practice : legal certainty for investors
Shareholder
No taxation on capital gain
Management
Reduction of employment costs for expatriates, with simple proceedings
1. Notional Interest Deduction
What is it?
A notional interest calculated and deducted yearly from the taxable basis
Used to off-set operational or financial income (thus lowering effective tax rate)
Who?
Companies subjected to
Corporate tax
Non-residents / Corporate Tax
How does it work ?
Annual Tax Deduction = EQUITY X RATE
Qualifying ≫ equity ?
Equity = total equity as defined under Belgian GAAP (includes retained earnings)
in the opening balance sheet of the taxable period
“adjusted” to avoid double use and abuse.
Interest Rate ?
Fixed yearly
for 2012 (Tax Year 2013) :
-> 3 %
+ 0,5 % -> 3,5 % (SME)
2. Dividend withholding tax exemption
Belgian subsidiary -> No WHT, No LOB -> Parent company – Korea(treaty partner)
Parent company – Korea(treaty partner) -> 10% shareholding, 12 months -> Belgian subsidiary
3. Unique tax features for R & D
People
- Wage withholding tax exemption
- Tax allowance for additional employee
- Innovation premium
- Expatriate tax regime
Belgian R & D Centre
Activities
- Favourable transfer pricing rulings
Investments
- Investment deduction
- R&D Tax credit
- Accelerated depreciation
- Tax exoneration for regional grants
- Deduction of gifts
4. Patent Income Deduction
What is it ?
Deduction of 80% of the income from patents from the taxable basis, resulting in an effective tax rate of maximum 6.8% on this income.
Who can benefit ?
Belgian companies and Belgian establishments of foreign companies.
Patents concerned.
Applies to patents or supplementary protection certificates:
self-developed by a Belgian company or branch in R&D centers (*) in Belgium or abroad;
acquired by a Belgian company or branch provided they are being further developed in R&D centers (*) in Belgium or abroad;
licensed to the Belgian company or branch provided they further develop in R&D centers (*) in Belgium or abroad.
(*) R&D center must qualify as branch of activity.
5. Calculation of the deduction.
for patents that are licensed: 80% of the patent income received, to the extend the income is at arm’s length;
for patents that are used in the production process: deemed deduction of 80% of the at arm’s length royalty that would have been received had the patents been licensed to unrelated third parties;
6. Investment deduction for investments in R&D centres and patents
Investment deduction in R&D centres
- For assets which aim to promote R&D of new products and advanced technologies which are environment-friendly
- In one go: 15.5% of the investment value
- Spread deduction: 22.5% of the annual depreciation
Investment deduction in patents
- In one go: 15.5% of the investment value
- No spread deduction
-> Carry forward in case of insufficient profits, for an unlimited period .
7. Partial exemption salary withholding tax for researchers
Principle: the withholding tax is normally retained on the remuneration paid to the researchers, but the employers are exempt from paying a part to the Belgian Treasury (more financial resources for the research activities)
Researchers: Masters degree or equivalent
Exemption: 75% of the withholding tax for all researchers
8. Expatriate status
For foreign executives and managers temporarily detached in Belgium :
Tax free expatriate allowance
(cost of living, cost of housing, tax equalization)
-- operational entity: 11.250 € / an
-- HQ or R&D centre: 29.750 € / an
Reimbursement of non-repetitive expenses
(installation costs, moving expenses, school fees)
-- unlimited amount tax free
Travel exclusion:
-- workdays performed outside Belgium: tax free in Belgium
9. Tax Ruling
Characteristics of the Belgian ruling
- Ruling on all kind of taxes (Corporate, Personal, VAT,..)
- Case-by-case ruling in a new open culture
- Legal certainty for investors
- In accordance with international rules
- Open to potential AND existing investors
- Legally binding for a 5 year renewable period
- Economic “substance” required |
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