Tax Shelter

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 €750,000 per financial year, 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!

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 three 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 22 May 2018 and in Supplement nº 1 of 25 June 2018, in Supplement n° 2 of 4 December 2018 and in Supplement n° 3 of 27 December 2018, briefly in the warning on the cover, and more comprehensively on pages 14 and 23 of the Prospectus, on page 11 of Supplement nº 1 and on page 20 of Supplement n° 2. SCOPE Invest’s service concerns investments within the framework of the Belgian Tax Shelter system (for the audiovisual & performing arts sectors) in accordance with the provisions of Articles 194b and following of the 1992 Income Tax Code (hereinafter 1992 CIR). The lack of financial details and experience at SCOPE in  relation to the Tax Shelter for performing arts” constitutes another risk factor detailed in point 2.4 of  Supplement nº 1The investor’s participation in the offer is not subject to any minimum amount and does not involve any costs payable by the investor apart from the investment itself. Companies interested in SCOPE Invest’s offer are invited to consult the comprehensive information contained in the Prospectus and in Supplements n°1, n°2 and n°3, and to seek confirmation from their usual financial and fiscal advisers regarding this investment opportunity.

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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. Approved on 22 May 2018 and valid until 21 May 2019, the current Prospectus is complemented by Supplement no.1 of 25 June 2018, Supplement no. 2 of 4 December 2018 and Supplement no. 3 of 27 December 2018.

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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 150 feature films that have garnered both commercial success and awards at prestigious festivals (including 2 Palmes d'Or, 1 Silver Bear and over 10 films in the official selection at the Cannes Film Festival, 95 César nominations and 3 Oscar nominations).

Latest articles

The Tax Shelter and advance payment of taxes: a winning combination

How does SCOPE limit the financial risk for the investor?

News

15/03 - The annual exemption limit soon increased to 850,000 €?

A proposal for a law was tabled on February 6, which provides for the increase of the maximum amount of exemption from a Tax Shelter investment, from € 750,000 to € 850,000 from the 2019 tax year.

04/02 - SCOPE Invest recruits 2 Senior Investment Consultant

To reinforce its commercial structure, SCOPE Invest is looking for two business profiles in charge of the search for new Tax Shelter investors for Flanders and Brussels. Applications can be sent to martin.detry@scopeinvest.be. https://www.linkedin.com/jobs/view/1090949231/

02/02 - Les Magritte du Cinéma

Thomas Mustin has won the Magritte of Best Promising Actor for his role of the Duke of Condé in the movie "The Royal Exchange".

16/01 - Release of "Une jeunesse dorée".

With Isabelle Huppert and Melvil Poupaud.

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