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IP companies with Innovation Income Deduction, Belgium

Innovation Income Deduction drops the effective rate to 3.75% on qualifying IP profits. The lowest IP rate in the EU. Patent Box style regime aligned with OECD nexus rules.

IID (3.75%)OECD nexusPatent aligned
Start setup {placement} 4 min · no card required
Corp tax
25%
Fastest setup
2 weeks
Tax treaties
100
Region
Europe

What you'll need

  • No resident director required
  • Local registered office required
  • Economic-substance test applies
  • Minimum capital: No minimum capital
  • Administrative language: Dutch/French/German
  • Legal system: Civil law

Tax and treaty profile

  • Corporate tax 25%
  • Effective rate ~20%
  • Tax treaties 100
  • VAT rate 21%
  • Withholding on dividends 30%
Key treaty partners
USAUKGermanyFranceNetherlandsLuxembourg

Banking and payments

  • Banking is straightforward
  • Stripe supported
  • Wise supported
  • Crypto banking available
  • EMI license framework available

Considerations

If you want lighter compliance

Belgian filings include UBO (beneficial owner), NBB accounts, social security (ONSS), and VAT. Heavier than digital first peers. For minimal admin:

UBO + NBB + ONSSMulti language filings