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Tax Shelter

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The Tax Shelter

The Tax Shelter

Forming part of the fiscal measures introduced and supported by the Belgian federal government, the Tax Shelter enables any participating Belgian company to reduce its taxable base by a maximum of €850,000 per financial year, to benefit from an immediate tax break and to conduct a financial operation designed to offer an attractive positive return. For a business, investing in a Tax Shelter operation means generating a return from part of your tax!

WARNING For the investor, the operation consists of making a payment of funds without eventual repayment in the aim of obtaining a Tax Shelter certificate linked to an eligible work (audiovisual or theatrical) which, under certain conditions, entitles the investor to a tax exemption. The Tax Shelter features risk factors. The main one of these is the risk of not obtaining or only partially obtaining the tax benefit for the investor. The consequence of this is the total or partial loss of the amount invested should the guarantee mechanisms be inoperative, - as stated in our Prospectus dated 25 June 2019, briefly in the warning on the cover, and more comprehensively on pages 16 and 27 of the Prospectus. The approval of the Prospectus by the FSMA should not be considered as a favorable opinion on the offer it contains.SCOPE Invest’s service concerns investments within the framework of the Belgian Tax Shelter system (for the audiovisual & performing arts sectors) in accordance with the provisions of Articles 194ter and following of the 1992 Income Tax Code (hereinafter 1992 CIR). The lack of financial details and experience at SCOPE in  relation to the "Tax Shelter for performing arts" constitutes another risk factor detailed in point 3.6 of the Prospectus. The investor’s participation in the offer is not subject to any minimum amount and does not involve any costs payable by the investor apart from the investment itself. Companies interested in SCOPE Invest’s offer are invited to consult the comprehensive information contained in the Prospectus and to seek confirmation from their usual financial and fiscal advisers regarding this investment opportunity.

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What’s the yield?

What’s the yield?

A Tax Shelter operation offers a potential net global gain of approximately 10% of the sum invested. The fiscal yield is 5.3%, plus interest paid no more than 18 months after the investment.

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The Prospectus

Since 2007, SCOPE Invest has been publishing an annual FMSA-approved Prospectus which provides the investor with all the information required to make a Tax Shelter investment. The approval of the Prospectus by the FSMA should not be considered as a favorable opinion on the offer it contains. The current Prospectus was approved on 25 June 2019 and is valid until 24 June 2020.

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Film production

Producing a film (or a theatrical work) consists primarily of assembling the financial resources required for its completion. A mechanism used in Belgium since the year 2000, the Tax Shelter enables producers to find funding from Belgian companies, which reciprocally benefit from a yield from their investment.

Courtesy of the Tax Shelter, SCOPE has already helped to fund over 200 feature films that have garnered both commercial success and awards at prestigious festivals (including 2 Palmes d'Or, 1 Silver Bear and over 10 films in the official selection at the Cannes Film Festival, 95 César nominations and 3 Oscar nominations).

Latest articles


Two SCOPE co-productions selected at the Magritte du Cinéma

08/01 - Two SCOPE co-productions selected at the Magritte du Cinéma

The André Delvaux Academy announced the results of the first voting round for the 10th edition of the "Magritte du Cinéma". Among the nominees we find two SCOPE co-productions: Cécile de France (Best Actress) for "Un monde plus grand" and Bouli Lanners (Best Actor) for "C'est ça l'amour". The winners will be announced on the 1st of February.

« War of the Worlds » previewed at the Ghent Film Festival

14/10 - « War of the Worlds » previewed at the Ghent Film Festival

The international series "War of the Worlds", co-directed by Gilles Coulier, will be presented in Belgian premiere at the Ghent Film Festival on October 14th. The first two episodes will be revealed. Among the main roles we can find Irish actor Gabriel Byrne and American actress Elizabeth McGovern. Léa Drucker, Guillaume Gouix and Adel Bencherif are also part of the cast. The series is located in a contemporary Europe. When astronomers detect a transmission from another galaxy, it is irrefutable proof of intelligent alien life. The Earth's population is waiting for contact with its breath, but should not wait long. In a few days, humanity is almost destroyed, there are only pockets of humanity in a world strangely deserted. As extraterrestrial ships appear in the sky, the survivors ask a burning question: who are these attackers and why are they determined to destroy us?

« Papicha » present at the Ghent Film Festival

13/10 - « Papicha » present at the Ghent Film Festival

The latest film by Mounia Meddour, "Papicha" will be presented at the Ghent Film Festival on October 13th. The director looks back on the events of the Algerian civil war of the 1990s. Nedjima, an eighteen-year-old student, dreams of becoming a fashion designer and sells her sexy clothes to 'papichas' (beautiful Algerian girls) in the toilets of the girls. trendy nightclubs. His independent life is radically limited by religious fundamentalists, but Nedjima does not give in and organizes a fashion show as a protest. A hymn to freedom, with which Meddour wants to show that even a forced social change does not necessarily push people to flee. 'Papicha' was present at this year's Cannes Film Festival in the 'Un Certain Regard' section. The Ghent Film Festival will take place from 8 to 18 October 2019.

Seven SCOPE coproductions at the International French Film Festival of Namur

29/09 - Seven SCOPE coproductions at the International French Film Festival of Namur

Three SCOPE Pictures coproductions will compete at the 34e edition of the FIFF of Namur : « On a magical night » by Christophe Honoré, « Adoration » by Fabrice du Welz and « Notre Dame » by Valérie Donzelli. A fourth SCOPE film, « Les héros ne meurent jamais » by Aude Léa Rapin, is also in competition but this time in de section 'first work of fiction'. Beyond the subsection 'Les pépites' we can find: « Alice and the Mayor » by Nicolas Pariser, « Un monde plus grand » by Fabienne Berthaud and « My Stupid Dog » by Yvan Attal.

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