Figures prove fiscal benefits patent incomes

First figures on fiscal benefices of patent incomes published

The Belgian authorities have published the first figures on the special fiscal measure on incomes generated through patented products. In 2011, Centexbel already organised a workhop on this topic.

Fiscal year 2008 2009 2010
SME 48 44 57
Large enterprise 19 31 40
Amount applied tax deductions (€) 29.857.978 109.765.176 603.419.003
by SME's 6.046.381 5.770.939 14.652.098
by large enterprises 23.811.597 103.994.237 588.766.905
average per SME 125.966 131.158 257.054
average per large enterprise 1.253.242 3.354.653 14.719.172

If you desire to know more about the fiscal measure, have a look at the website of the FPS finances or contact Centexbel's patent cell: Patents [at] centexbel [dot] be

The figures show that the measure has been widely used, especially by large enterprises, during the fiscal year 2010. The presence of SME's is less visible, but the average tax reduction rates show that the SME's are also profiting by the measure.

In the Netherlands, where a similar system is being applied, the limit has been set to a total amount of 625 million euro per year. The total amount in Belgium in 2010 was almost as high.

Centexbel Patent Cell:

Sander De Vrieze
Philippe Lemaire