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Tax Shelter

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The Tax Shelter

The Tax Shelter

Forming part of the fiscal measures introduced and supported by the Belgian federal government, the Tax Shelter enables any participating Belgian company to reduce its taxable base by a maximum of €1,000,000 (*) per financial year (tax year 2021), to benefit from an immediate tax break and to conduct a financial operation designed to offer an attractive positive return. For a business, investing in a Tax Shelter operation means generating a return from part of your tax!

(*) The absolute tax break ceilings are doubled, as a result of the COVID-19 health crisis, for framework agreements signed during a taxable period ending no later than 31 December 2021.

WARNING For the investor, the operation consists of making a payment of funds without eventual repayment in the aim of obtaining a Tax Shelter certificate linked to an eligible work (audiovisual or theatrical) which, under certain conditions, entitles the investor to a tax exemption. The Tax Shelter features risk factors. The main one of these is the risk of not obtaining or only partially obtaining the tax benefit for the investor. The consequence of this is the total or partial loss of the amount invested should the guarantee mechanisms be inoperative, - as stated in our Prospectus dated 23 July 2020, briefly in the warning on the cover, and more comprehensively on pages 15 and 18. The approval of the Prospectus by the FSMA should not be considered as a favourable opinion on the offer it contains. SCOPE Invest’s service concerns investments within the framework of the Belgian Tax Shelter system (for the audio-visual & performing arts sectors) in accordance with the provisions of Articles 194ter and following of the 1992 Income Tax Code (hereinafter 1992 CIR). Participation in the offer does not impose a minimum amount on the investor and does not involve any costs for the investor other than the payment of the investment. Companies interested in SCOPE Invest's offer are invited to read the full information contained in the Prospectus and to confirm the advisability of making the investment with their usual financial and tax advisers.

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22/06

A guarantee fund to allow the resumption of filming in the Federation Wallonia-Brussels

The government of the Wallonia-Brussels Federation has issued a special powers decree to speed up the resumption of film shooting by setting up a guarantee fund.

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What’s the yield?

What’s the yield?

A Tax Shelter operation offers a potential net global gain of approximately 10% of the sum invested. The fiscal yield is 5.3%, plus interest paid no more than 18 months after the investment.

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The Prospectus

Since 2007, SCOPE Invest has been publishing an annual FMSA-approved Prospectus which provides the investor with all the information required to make a Tax Shelter investment. The approval of the Prospectus by the FSMA should not be considered as a favorable opinion on the offer it contains. The current Prospectus was approved on 23 July 2020 and is valid until 22 July 2021.

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Film production

Producing a film (or a theatrical work) consists primarily of assembling the financial resources required for its completion. A mechanism used in Belgium since the year 2000, the Tax Shelter enables producers to find funding from Belgian companies, which reciprocally benefit from a yield from their investment.

Courtesy of the Tax Shelter, SCOPE has already helped to fund over 200 feature films that have garnered both commercial success and awards at prestigious festivals (including 2 Palmes d'Or, 1 Silver Bear and over 18 films in the official selection at the Cannes Film Festival, 111 César nominations, 4 Oscar nominations and 22 Magritte's).

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