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Grant Details

https://www.vlaio.be/nl/subsidies-financiering/subsidiedatabank/vrijstelling-van-vennootschapsbijdrage

Grant Analysis

Purpose & Target

This grant aims to provide a temporary exemption from the annual company contribution for newly established companies. It specifically targets personal partnerships (personenvennootschappen) in their early years of operation. - Core Objective: To grant a temporary exemption from the annual company contribution. - Target Recipient Type: Personal partnerships (personenvennootschappen). - Target Recipient Size: Not defined by employee count; contribution amount depends on balance sheet total. - SECTOR-AGNOSTIC - Geographic Scope: Flanders, Belgium. - Key Filtering Criteria: Legal form, company age, and prior self-employment history of partners. - Grant Frequency: Recurring annual exemption for the first three years of a company's existence.

Financial Structure

  • Funding Type: Exemption from an annual mandatory company contribution.
  • Annual Contribution Amounts (without exemption):
  • €399.73 (lower rate)
  • €998.47 (higher rate)
  • Exemption Duration: For the first 3 years of the company's existence.
  • Estimated Exemption Value:
  • Minimum potential exemption: €1199.19 (3 years x €399.73)
  • Maximum potential exemption: €2995.41 (3 years x €998.47)
  • The applicable annual contribution amount (and thus the exemption value) is determined by the company's balance sheet total of the penultimate closed financial year.
  • The higher contribution (€998.47) applies if the balance sheet total exceeds €858,605.72 (for the 2025 contribution, this refers to the 2023 balance sheet).
  • The lower contribution (€399.73) applies if the balance sheet total is below or equal to this threshold.
  • Indexing: The amount of the company contribution is indexed annually since 2023.
  • Co-financing/Matching Funds: Not applicable as this is an exemption from a payment, not a traditional grant requiring co-investment.

Eligibility Requirements

Organizational Type & Legal Structure
  • Must be a 'personenvennootschap' (personal partnership).
  • This explicitly excludes 'nv's' (public limited companies) and 'cva's' (limited partnerships with shares).
  • Must be registered in the 'Kruispuntbank van Ondernemingen (KBO)' (Crossroads Bank for Enterprises).
Experience & History
  • All directors and a majority of working partners (who are not directors) must not have been self-employed for more than three years in the ten years immediately preceding the company's establishment.
  • Self-employment includes main occupation, side occupation, and collaboration.
Geographic Location
  • Operating within Flanders, Belgium (implied by VLAIO).
Organizational Maturity
  • Must be a 'startende vennootschap' (starting company).
  • The exemption is applicable only during the first three years of the company's existence, counting from the year of establishment.

Application Process

Application Procedure
  • Applicants must submit the necessary supporting documents to the 'sociaal verzekeringsfonds' (social insurance fund) with which their company is affiliated.
  • An official application form, 'aanvraagformulier Vrijstelling van vennootschapsbijdrage', is available (via a linked external website).
Application Deadline
  • The annual company contribution is due by December 31 of each contribution year. It is implied that the application for exemption must also align with this timeframe.
Contact Information for Support
  • For more information, contact your specific 'sociaal verzekeringsfonds'.
  • Alternatively, contact the 'Rijksdienst voor de sociale verzekering der zelfstandigen (RSVZ)' (National Institute for the Social Insurance of the Self-Employed):
  • Address: Willebroekkaai 35, 1000 Brussel, België
  • Phone: 0800 12 018
  • Email: info@rsvz-inasti.fgov.be
  • Website: www.rsvz.be/nl/wettelijke-verplichtingen-van-vennootschappen
Support Type
  • This measure provides financial relief through an exemption from a mandatory payment.

Evaluation Criteria

This is an exemption based on meeting predefined, non-competitive eligibility criteria, rather than a grant subject to a competitive evaluation or scoring system. Therefore, no specific evaluation criteria or scoring factors are provided.

Compliance & Special Requirements

Regulatory Compliance
  • Companies must be legally registered in the 'Kruispuntbank van Ondernemingen (KBO)' (Crossroads Bank for Enterprises).
  • Companies must be affiliated with a 'sociaal verzekeringsfonds' (social insurance fund) of their choice.
Special Considerations
  • This measure is specifically designed as a temporary support for starting companies during their crucial initial phase.
  • The exact financial benefit (the amount of the exemption) is variable and depends on the company's financial size, specifically its balance sheet total.
  • The base amounts for the company contribution are subject to annual indexation, meaning the exact exemption value may slightly change year by year.

Grant Details

vennootschapsbijdrage vrijstelling starters startende onderneming personenvennootschappen vlaio belgië flanders subsidie financiering belastingvermindering kbo sociaal verzekeringsfonds rsvz company contribution exemption startups new companies flemish government financial support tax relief belgium
Vrijstelling van vennootschapsbijdrage
VLAIO-198
VLAIO
OTHER
BE
OTHER
OTHER
0-10 11-50 51-250 251-500 500+
FUNDING
None
1199.19
2995.41
EUR
100.00
Dec. 31, 2025, 10:59 p.m.
None