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Special Tax Incentives for Chinese Companies to set up a European Headquarter in Belgium

Belgium - Federal Public Service Finance Fiscal Department for Foreign Investments 比利时财政部 外商投资财政处. Special Tax Incentives for Chinese Companies to set up a European Headquarter in Belgium 比利时的 税务激励措施 ---- 针对想在比利时设立欧洲总部的中国企业. Marc DE MIL. 2.

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Special Tax Incentives for Chinese Companies to set up a European Headquarter in Belgium

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  1. Belgium - Federal Public Service FinanceFiscal Department for Foreign Investments比利时财政部 外商投资财政处 Special Tax Incentives for Chinese Companies to set up a European Headquarter in Belgium 比利时的税务激励措施---- 针对想在比利时设立欧洲总部的中国企业 Marc DE MIL

  2. 2 Effective (Average) Corporate Tax Rate (ECTR) 2009* 2009年有效公司税率的平均值 *(based on asset and source of finance) Especially in Belgium, the ECTR is considerably below statutory tax rates (-9,3%) 特别是在比利时，有效公司税率明显地低于法定公司税率 Sources : Report 2009, made by ZEW (Centre for European Economic Research) for the EU Commission Project : Taxud/2008/CC/099, Mannheim and Oxford, October 2009

  3. 3 Effective (Average) Corporate Tax Rate (ECTR) 2009* 2009年有效公司税率的平均值 *(based on asset and source of finance) Especially in Belgium, the ECTR is considerably below statutory tax rates (-9,3%) 特别是在比利时，有效公司税率明显地低于法定公司税率 Belgium Italy Germany Netherlands USA France UK Japan Nominal Corporate Tax Rate = 34 % Effective Corporate Tax Rate = 24,7 % Sources : Report 2009, made by ZEW (Centre for European Economic Research) for the EU Commission Project : Taxud/2008/CC/099), Mannheim and Oxford, October 2009

  4. INVEST IN BELGIUM • Notional Interest Deduction概念利息扣减 • Tax Ruling税务机制 • Unique tax features for R & D独特的研发项目税收特点 • Dividend withholding tax exemption股利扣缴税减免 • Expatriate status外籍人员情况

  5. Notional Interest Deduction • 概念利息扣减 • What is it? • 什么是概念利息扣减？ • A notional interest calculated and deducted yearly from the taxable basis 每年计算并从应税基数中扣减掉的概念利息 • used to off-set operational or financial income (thus lowering effective tax rate) 通常用来抵销营运或财务收入（降低有效税率）

  6. Notional Interest Deduction • 概念利息扣减 • Who?哪些企业适用？ • Companies subjected to • Corporate tax比利时公司 • Non-residents / Corporate Tax外国公司

  7. Notional Interest Deduction • 概念利息扣减 How does it work ?怎样计算概念利息扣减？ Annual Tax Deduction（年度税额扣减） = EQUITY （资产净值） X RATE（扣减率）

  8. Notional Interest Deduction • 概念利息扣减 EXAMPLE 1: 例1 (Return on Equity: 4%) 资产净值收益率

  9. Notional Interest Deduction • 概念利息扣减 • «Qualifying » equity • “合格”的资产净值 • Equity = total equity as defined under Belgian GAAP (includes retained earnings) • in the opening balance sheet of the taxable period • “adjusted” to avoid double use and abuse. 资产净值=按比利时GAPP（国际公认会计原则），经过调整以避免重复计算或滥用的、应税期间内的初期资产负债表的总资产净值（包括保留收益）.

  10. Notional Interest Deduction • 概念利息扣减 • Interest Rate概念利息扣减比率 • Fixed yearly • For 2012 (Tax Year 2013) : 3 % • 2012年的固定比率为每年3 %（纳税年度为2013年） • For SME’s +0,5 % : 3,5 % • 2012年中小型企业的概念利息扣减率为3,5 % （纳税年度为其2013）

  11. 2. Tax Ruling税务（裁定）机制 • Advanced decisions or ruling is about creating CONFIDENCE to invest in Belgium; 预先裁定机制是为了巩固在比利时投资者的信心。 • The investor describes the facts, allowing the tax administration to determine, in advance, how the tax laws are to be applied on a CASE BY CASE BASIS 投资者提供实事说明，使税务管理部门能事先决定怎样将税法逐案应用。 • It ensures a LEGALLY BINDING ACCURATE FORECAST of all the tax implications of your investment project. 确保投资者依法准确预测其投资项目的所有税务问题。

  12. 2. Tax Ruling税务（裁定）机制 • Characteristics of the Belgian ruling比利时税务（裁定）机制特点： • Ruling on all kind of taxes (Corporate, Personal, VAT,..) 适用于不同的税收种类（如：企业税，个人所得税，增值税等） • Case-by-case ruling in a new open culture 在一种全新开放的文化中逐案预定 • Legal certainty for investors 对于投资者来说有法律上的确定性 • Inaccordance with international rules遵守国际准则 • Open to potential AND existing investors 对潜在的和现有的投资者均开放 • Legally binding for a 5 year renewable period 具有五年可更新的法律约束力 • Economic “substance” required需要有经济“实质”

  13. Unique tax features for R & D • 独特的研发征税特点 1/Patent income deduction 专利收益扣除 What is it ?什么是专利收益扣除？ Deduction of 80% of the income from patents from the taxable basis, resulting in an effective tax rate of maximum 6,8% on this income 在原来的专利收益应税基数中再扣减80%的专利收益，这样，专利收益的有效税率将不会超过6，8% Who can benefit ?谁可获益？ Belgian companies and Belgian establishments of foreign companies 比利时公司及外国公司在比利时设立的机构。

  14. Unique tax features for R & D • 独特的研发征税特点 1/Patent income deduction专利收益扣减 Example例 Patent income: 专利收益 100 Deduction扣减: (80) Taxable basis应税基数: 20 Corporate Tax (33,99%)公司税 (6,8) Net income after tax:税后净收入 93,2  Effective Tax rate:有效税率 6,8 %

  15. Unique tax features for R & D • 独特的研发征税特点 1/Patent income deduction专利收益扣减 Patents concerned符合条件的专利为： • self-developed by a Belgian company or branch in R&D centers (*) in Belgium or abroad; 由比利时境内或境外的比利时公司或是研发中心的分公司自主研制的专利。 • acquired by a Belgian company or branch provided they are being further developed in R&D centers (*) in Belgium or abroad (by acquisition, or license,…) 在比利时境内或境外，由比利时公司或是分公司购得的且会在研发中心进一步发展的专利（购得专利或是获得专利的使用权）。 • (*) R&D center must qualify as branch of activity • 研发中心必须作为活动的分支。

  16. Unique tax features for R & D • 独特的研发征税特点 1/ Patent Income Deduction专利收益扣减 Calculation of the deduction扣减的计算方式 • For patents that are licensed: 80% of the patent income received, to the extend the income is at arm’s length 对于已授权专利：在扣减后应税基数不小于零的情况下，可以扣减专利收益的80%。 • For patents that are used in the production process: deemed deduction of 80% of the at arm’s length royalty that would have been received had the patents been licensed to unrelated third parties。 对于使用于生产过程中的专利：在授权给无关的第三方使用时，默认为，在扣减后应税基数不小于零的情况下所得的专利收益可扣减80%。

  17. Unique tax features for R & D • 独特的研发征税特点 2/ 75% exemption from withholding tax on the remunerationsof researchers, in favour of employers扣减研发人员工资预扣税中的25%，雇主可从中得益。 • Principle（规则）: the salary withholding tax is normally retained on the remunerations paid to the researcher, but the amount of tax so retained must not be totally paid to the Revenue Collector。 (= extra financial means for the employer) 工资预扣税一般是从发给科研人员的薪酬中扣除，但预扣下来的 税收不会完全上交税务署长。 （=雇主的额外的财政手段） • For researchers with a specific degree, engaged in R&D program 限于一定级别及参与某个研发项目的科研人员

  18. 4. Dividend withholding tax exemption 股息扣缴税的豁免 • No WHT • （无预扣税） • No LOB • （无收益限制） • 10% shareholding ）（10% 的股权） • 12 months • （12个月）

  19. Extensive tax treaty network

  20. 5. Expatriate status 外派人员情形 • For foreign executives and managers temporarily detached in Belgium :对外国管理人员具有吸引力的条件： • Tax free expatriate allowance免税津贴 (cost of living, cost of housing, tax equalization) （生活成本，住房成本，税务均等）  operational entity: 运营个体： 11.250 € / an  HQ or R&D centre:总公司或研发中心 ：29.750 € / an • Reimbursement of non-repetitive expenses非重复性的开支补偿 (installation costs, moving expenses, school fees)（住房开支，搬家开销，学费）  unlimited amount tax free（免税时无数额限制） • « Travel exclusion »:旅行除外 workdays performed outside Belgium  tax free inBelgium 在比利时以外的地方进行的工作日 在比利时免税

  21. 5. Expatriate status外派人员情形 • For employers:（对雇主而言） • No tax, no social security contributions on expatriate allowances and reimbursement of expenses 对外籍人员津贴及其开支补偿免税及免收社会保障金 Deductible from Corporate tax 可以减少公司税

  22. Contact Marc DE MIL marc.e.demil@minfin.fed.be Tel.: +32 257 870 19 Cell : +32 4707 870 19

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