The company established after January 1st 1991 can obtain a temporary exemption from the annual company
contribution during the first three years (from the year in which
it acquires corporate personality) of its existence.
- the company is a private company, i.e. all companies except for NV's, CVA's and similar
foreign legal forms (in accordance with the definition of article 1 of the Royal Decree of March
- the company must be registered in the trade register
- the manager(s) and the majority of the working
partners that are not business managers, cannot have been self-employed (secondary activity, cooperation, etc.
included) for more than three years and this within a period of ten years preceding the time on which
the company acquires corporate personality