Belgian Tax Shelter
Key questions
How much does Belgian Tax Shelter pay?
Belgian Tax Shelter pays 25% of eligible local spend in Belgium, capped at €1M per project. Public funding is limited to 50% of the budget. It is bankable, so lenders will typically cash-flow it.
Who is eligible for Belgian Tax Shelter?
Belgian Tax Shelter is open to feature films, TV series, documentaries, animation, short films and TV movies. Eligible structures include official co-productions. Projects must pass a cultural test. Open to all Belgian companies or Belgian branches of foreign companies subject to corporate tax in Belgium.
When is the next Belgian Tax Shelter deadline?
The next Belgian Tax Shelter deadline is 31 Dec 2026 (application deadline). The fund runs 1 sessions a year.
How do you apply for Belgian Tax Shelter?
Applications for Belgian Tax Shelter go to Tax Shelter Office (Cellule Tax Shelter) / SPF Finances (Federal Public Service Finance) through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.
Territorial spend requirement
Expenses must be made in EEA and Belgium within 18 months (24 months for animation) of signing framework agreement
Overview
The Belgian Tax Shelter is a financial product that allows companies to invest in audiovisual production, performing arts, and gaming in Belgium in exchange for a tax exemption of 421% of the invested amount plus additional financial returns.
Eligible formats
Eligibility
Open to all Belgian companies or Belgian branches of foreign companies subject to corporate tax in Belgium