Belgium - Federal Public Service Finance
Fiscal Department for Foreign Investments
比利时财政部 外商投资财政处
Special Tax Incentives for Chinese
Companies to set up a European
Headquarter in Belgium
比利时的税务激励措施---针对想在比利时设立欧洲总部的中国企业
Marc DE MIL
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Federal Public Service Finance
2
Effective (Average) Corporate Tax Rate (ECTR) 2009*
2009年有效公司税率的平均值
*(based on asset and source of finance)
Especially in Belgium, the ECTR is considerably below statutory tax rates (-9,3%)
特别是在比利时,有效公司税率明显地低于法定公司税率
Sources : Report 2009, made by ZEW (Centre for European Economic Research) for the EU Commission
Project : Taxud/2008/CC/099, Mannheim and Oxford, October 2009
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Federal Public Service Finance
3
Effective (Average) Corporate Tax Rate (ECTR) 2009*
2009年有效公司税率的平均值
*(based on asset and source of finance)
Japan
UK
France
USA
Netherlands
Germany
Italy
Belgium
Especially in Belgium, the ECTR is considerably below statutory tax rates (-9,3%)
特别是在比利时,有效公司税率明显地低于法定公司税率
Nominal Corporate Tax Rate = 34 %
Effective Corporate Tax Rate = 24,7 %
Sources : Report 2009, made by ZEW (Centre for European Economic Research) for the EU Commission
Project : Taxud/2008/CC/099), Mannheim and Oxford, October 2009
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Federal Public Service Finance
INVEST IN BELGIUM
1.
Notional Interest Deduction 概念利息扣减
2.
Tax Ruling 税务机制
3.
Unique tax features for R & D 独特的研发项目税收特点
4.
Dividend withholding tax exemption 股利扣缴税减免
5.
Expatriate status 外籍人员情况
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Federal Public Service Finance
1. Notional Interest Deduction
概念利息扣减
What is it?
什么是概念利息扣减?

A notional interest calculated and deducted yearly from
the taxable basis
每年计算并从应税基数中扣减掉的概念利息

used to off-set operational or financial income (thus
lowering effective tax rate)
通常用来抵销营运或财务收入(降低有效税率)
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Federal Public Service Finance
1. Notional Interest Deduction
概念利息扣减
Who? 哪些企业适用?
Companies subjected to
-
Corporate tax 比利时公司
Non-residents / Corporate Tax 外国公司
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Federal Public Service Finance
1. Notional Interest Deduction
概念利息扣减
How does it work ? 怎样计算概念利息扣减?
Annual Tax Deduction(年度税额扣减)
=
EQUITY (资产净值) X RATE(扣减率)
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Federal Public Service Finance
1. Notional Interest Deduction
概念利息扣减
EXAMPLE 1: 例1
(Return on Equity: 4%)
资产净值收益率
P&L Account(损益账户)
Assets(资产)
Group Financing
(集团融资)10,000
Before N.I.D.
(概念利息扣减前)
Profit before tax(税前利润)
400
N.I.D. (3%)(概念利息扣减)
/
Taxable(应税利润)
400
Corporate Tax (33,99 %)(企业税)
135,96
Effective Tax Rate(有效税率)
33,99 %
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Liabilities(负债)
Share Capital
(股本)10.000
After N.I.D
(概念利息扣减后)
400
- 300
100
33,99
8,5%
Federal Public Service Finance
1. Notional Interest Deduction
概念利息扣减
«
Qualifying » equity
“合格”的资产净值

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.
资产净值=按比利时GAPP(国际公认会计原则),经过调整以避免重复计
算或滥用的、应税期间内的初期资产负债表的总资产净值(包括保留收益
).
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Federal Public Service Finance
1. Notional Interest Deduction
概念利息扣减
Interest Rate 概念利息扣减比率
 Fixed yearly
• For 2012 (Tax Year 2013) :
3%
2012年的固定比率为每年 3 % (纳税年度为2013年)
• For SME’s + 0,5 % :
3,5 %
2012年中小型企业的概念利息扣减率为3,5 % (纳税年度为其
2013)
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Federal Public Service Finance
2. Tax Ruling 税务(裁定)机制
 Advanced decisions or ruling is about creating CONFIDENCE to
invest in Belgium;
预先裁定机制是为了巩固在比利时投资者的信心。
 The investor describes the facts, allowing the tax administration to
determine, in advance, how the tax laws are to be applied on a
CASE BY CASE BASIS
投资者提供实事说明,使税务管理部门能事先决定怎样将税法逐案应用。
 It ensures a LEGALLY BINDING ACCURATE FORECAST of all
the tax implications of your investment project.
确保投资者依法准确预测其投资项目的所有税务问题。
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Federal Public Service Finance
2. Tax Ruling 税务(裁定)机制
Characteristics of the Belgian ruling 比利时税务(裁定)机制特点:







Ruling on all kind of taxes (Corporate, Personal, VAT,..)
适用于不同的税收种类(如:企业税,个人所得税,增值税等)
Case-by-case ruling in a new open culture
在一种全新开放的文化中逐案预定
Legal certainty for investors
对于投资者来说有法律上的确定性
In accordance with international rules 遵守国际准则
Open to potential AND existing investors
对潜在的和现有的投资者均开放
Legally binding for a 5 year renewable period
具有五年可更新的法律约束力
Economic “substance” required 需要有经济“实质”
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Federal Public Service Finance
3. Unique tax features for R & D
独特的研发征税特点
1/ Patent income deduction 专利收益扣除
What is it ? 什么是专利收益扣除?
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
在原来的专利收益应税基数中再扣减80%的专利收益,这样,专利收益的有效
税率将不会超过6,8%
Who can benefit ?谁可获益?
Belgian companies and Belgian establishments of foreign companies
比利时公司及外国公司在比利时设立的机构。
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Federal Public Service Finance
3. Unique tax features for R & D
独特的研发征税特点
1/ Patent income deduction专利收益扣减
Example 例
Patent income: 专利收益
100
Deduction 扣减:
(80)
Taxable basis 应税基数:
20
Corporate Tax (33,99%)公司税 (6,8)
Net income after tax:税后净收入 93,2

Effective Tax rate: 有效税率
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6,8 %
Federal Public Service Finance
3. Unique tax features for R & D
独特的研发征税特点
1/ Patent income deduction 专利收益扣减
Patents concerned 符合条件的专利为:

self-developed by a Belgian company or branch in R&D centers (*) in Belgium
or abroad;
由比利时境内或境外的比利时公司或是研发中心的分公司自主研制的专利。

acquired by a Belgian company or branch provided they are being further
developed in R&D centers (*) in Belgium or abroad (by acquisition, or
license,…)
在比利时境内或境外,由比利时公司或是分公司购得的且会在研发中心进一步发展的
专利(购得专利或是获得专利的使用权)。
(*) R&D center must qualify as branch of activity
研发中心必须作为活动的分支。
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Federal Public Service Finance
3. Unique tax features for R & D
独特的研发征税特点
1/ Patent Income Deduction专利收益扣减
Calculation of the deduction 扣减的计算方式

For patents that are licensed: 80% of the patent income received, to the extend
the income is at arm’s length
对于已授权专利:在扣减后应税基数不小于零的情况下,可以扣减专利收益的80%。

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。
对于使用于生产过程中的专利:在授权给无关的第三方使用时,默认为,在扣减后应
税基数不小于零的情况下所得的专利收益可扣减80%。
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Federal Public Service Finance
3. Unique tax features for R & D
独特的研发征税特点
2/ 75% exemption from withholding tax on the remunerations
of researchers, in favour of employers 扣减研发人员工资预扣税中的25%,
雇主可从中得益。
 Principle(规则): the salary withholding tax is normally retained on the
remunerations paid to the researcher,
but the amount of tax so retained must not be totally paid to the Revenue
Collector。
(= extra financial means for the employer)
工资预扣税一般是从发给科研人员的薪酬中扣除,但预扣下来的
税收不会完全上交税务署长。
(=雇主的额外的财政手段)

For researchers with a specific degree, engaged in R&D program
限于一定级别及参与某个研发项目的科研人员
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Federal Public Service Finance
4. Dividend withholding tax exemption
股息扣缴税的豁免
Parent company 母公司
(treaty partner of Belgium)
比利时的协约合作伙伴
• No WHT
• 10% shareholding )
(10% 的股权)
(无预扣税)
• 12 months
• No LOB
(12个月)
•(无收益限制)
Belgian Subsidiary
在比利时的子公司
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Federal Public Service Finance
Extensive tax treaty network
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Federal Public Service Finance
5. Expatriate status 外派人员情形
 For foreign executives and managers temporarily detached in Belgium : 对外国管
理人员具有吸引力的条件:
 Tax free expatriate allowance免税津贴
(cost of living, cost of housing, tax equalization)
(生活成本,住房成本,税务均等)
 operational entity: 运营个体: 11.250 € / an
 HQ or R&D centre: 总公司或研发中心:29.750 € / an

Reimbursement of non-repetitive expenses
非重复性的开支补偿
(installation costs, moving expenses, school fees)(住房开支,搬家开销,学费)
unlimited amount tax free(免税时无数额限制)


« Travel exclusion »:旅行除外
workdays performed outside Belgium
 tax free in Belgium
在比利时以外的地方进行的工作日
 在比利时免税
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Federal Public Service Finance
5. Expatriate status外派人员情形
 For employers:(对雇主而言)
 No tax, no social security contributions on
expatriate allowances and reimbursement
of expenses
对外籍人员津贴及其开支补偿免税及免收社会保障金
Deductible from Corporate tax
可以减少公司税
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Federal Public Service Finance
Contact
Marc DE MIL
[email protected]
Tel.: +32 257 870 19
Cell : +32 4707 870 19
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Federal Public Service Finance
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Notional Interest Deduction 概念利息扣减