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Amount of investment

The law determines the amount that your enterprise may assign each year to a Tax Shelter transaction: in most of the cases* it will be around 1/10 of your pre-tax profit or still about 1/3 of the taxes due. There is also a ceiling of €241,935 (tax year 2018) or € 210,674 (tax year 2019) per year and per company. The optimal amount of a Tax Shelter transaction can be determined in an instant using the calculation tool provided by SCOPE Invest.



* Provided there is no distribution of dividends and that the effects of notional interest and rejected expenses tend to be offset.

Tax benefit

Tax year 2018

For tax year 2018, the tax benefit corresponds to 105.37% of the Tax Shelter investment on the basis of a normal tax rate of 33.99%. Up to 310% of the investment is deductible by your company. The investment generates an immediate tax reduction of 105.37% of the investment amount, or the investment x 310% x 33.99%. This reduction immediately generates a gain of 5.37% by comparison with a non-optimised situation.


The table below illustrates this tax benefit in comparison with a company which does not benefit from this optimisation scheme.


Scopeinvest - tax benefit

In addition to the tax benefit, you currently benefit also of a net return of 4.57%* on your investment. The amount of interest depends on the EURIBOR* rate in force and is calculated for a period of 18 months maximum.



* Average 12 month EURIBOR of 31st of December 2017 (valid for every investment from 1st of January 2018 to 30th of June 2018) + 450 basis points. Net interest (4.57%) = gross interest over 18 months (6.49%) – corporate tax. This rate is updated semi-annually.

Tax year 2019

For tax year 2019, the tax benefit corresponds to 105.305% of the amount of the Tax Shelter operation, based upon a usual tax rate of 29.58%. The investment amount is deductible at 356% for your company. The operation generates an immediate tax reduction of 105.305% of the investment amount, i.e. the investment x 356% x 29.58%. This tax reduction immediately generates a gain of 5.305% compared to a non-optimised situation.


The table below illustrates this tax benefit in comparison with a company which does not benefit from this optimisation scheme.


Scopeinvest - tax benefit

In addition to the tax benefit, you currently benefit also of a net return of 4.57%* on your investment. The amount of interest depends on the EURIBOR* rate in force and is calculated for a period of 18 months maximum.



* Average 12 month EURIBOR of 31st of December 2017 (valid for every investment from 1st of January 2018 to 30th of June 2018) + 450 basis points. Net interest (4.57%) = gross interest over 18 months (6.49%) – corporate tax. This rate is updated semi-annually.

Guaranteed net total gain

Currently, the guaranteed net total gain over 18 months stands at 9.92% (tax year 2018) or 9.86% (tax year 2019) of the amount invested. This gain is fixed by law and subject to controls.

Tax year 2018
Scopeinvest - gain global net
Tax year 2019
Scopeinvest - gain global net

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