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Fiscale behandeling van uw Horizon 2020 Subsidie

Europese Horizon 2020 subsidies maken deel uit van de belastbare inkomsten van de vennootschap waaraan ze toegekend worden. Doordat het over projectsteun gaat, en er dus ook kosten tegenover staan, heeft dit niet noodzakelijk een impact op de bedrijfswinst en de belasting.

Wenst u meer te weten, lees dan de volledige infofiche in bijlage. Dit zijn twee bladzijden met info over: wat zegt de wet, niet belastingsvrij maar slechts beperkt effect, hoe en wanneer inboeken, staatssteun/deminimis, inkomsten vs cash-flow en een fictief voorbeeld.

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