Invest in film-making through an investment that is 356% deductible

The Tax Shelter

The Tax Shelter is among the tax schemes introduced and supported by the Belgian federal government. It enables any participating Belgian company to reduce its tax base to a maximum level of €750,000, to enjoy an immediate tax benefit and to realise a financial transaction guaranteeing a high positive yield. For a company, a Tax Shelter transaction means generating returns on part of its taxes !

Today more than 5,000 Belgian businesses of every size and in every sector have already used the Tax Shelter Scheme. They are carrying out an attractive financial operation and simultaneously supporting European audio-visual productions which in turn create economic activity in Belgium.

Calculation tool

Calculating the optimal amount of a Tax Shelter operation requires you to calculate the estimated «movement of reserves» in the transaction year.

  • Exemption from 310% (tax year 2018) or 356% (tax year 2019)
  • Max. exemption of 50% of the taxable retained profit / year
  • Max. € 750,000 exemption / company / year
  • Investment tax money to 9.92% (tax year 2018) or 9.86% (tax year 2019) net
The product ...
Our expertise ...
Filmography ...
Documents ...

New Supplement to the Prospectus published on 4/12/2018 (see Documents section). Posted on 2018-12-04

First edition of the Brussels International Film Festival (BRIFF). Posted on 2018-06-20

Release of the movie "Disobedience" by Sebastián Lelio. Posted on 2018-06-13

Release of the movie "The extraordinary journey of the fakir" by Ken Scott. Posted on 2018-05-30

"Les confins du monde" by Guillaume Nicloux is selected at The Directors' Fortnight 2018 at the Cannes Film Festival. Posted on 2018-04-17

A pair of films supported by SCOPE will be in the running for the César Award for Best Foreign Film: “Noces” by Stefan Streker and “The Royal Exchange” by Marc Dugain. Posted on 2018-02-01

The Tax Shelter entails risk factors for the investor which are indicated in our prospectus – in brief in the warning on the cover and more extensively on pages 14 and 22. The reform of corporation tax is effective from the 2019 financial year, when the rate of Tax Shelter investment exemption will rise from 310% to 356%, while the normal tax rate will be reduced from 33.99% to 29.58%.

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