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.
