Belgium, Film Financing and Television Programming: A Taxation Guide

Belgium, Film Financing and Television Programming


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Belgian domestic tax law foresees various incentives for the movie industry, in particular with respect to the financing of films such as the tax shelter regime for audiovisual works. Belgium is, moreover, considered to be a favorable location for the establishment of a holding company when considering the Belgian tax treatment of capital gains on shares and dividend income, the tax deduction of expenses related to the acquisition of shares, and its large treaty network.

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