Bulgaria – business attraction in the EU

Bulgaria – business attraction in the EU Several European countries apply an attractive corporate tax regime but tend to neglect the personal income tax aspect. Bulgaria outcompetes other EU member states by offering the best of both worlds and offers fabulous opportunities for both companies and individuals. Bulgaria’s flat tax framework is undoubtedly exceptional from a [...]

Deduction for patent income in Belgium

The deduction for patent income applies since the tax year 2008. Are taken into consideration: the patents or supplementary protection certificates registered by the company itself and that have been developed, wholly or partially, in the R&D centres of the company, as well as the patents, supplementary pro­tection certificates or licences acquired by the company provided [...]