Belgium Abolishes Patent Box, Introduces Innovation Box

Apart from the correction of a piece of legislation introduced at the end of last year (following Tate & Lyle), Belgium’s recently published Act of August 3, 2016, deals mainly with the abolition of the patent box, which provides an 80 percent deduction of patent income related to the development or enhancement of patents. To read more, click here.

Author: Marc Quaghebeur

Marc Quaghebeur is a Belgian tax lawyer with Cabinet DAVID specialising in international tax issues and cross border estate planning. He is a member of the Brussels Bar and the Society of Trust and Estate Practitioners. He

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