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News 16th of September 2022 By Arne Decorte and Julie Vantomme

"VVPRbis" for (limited) partnership established before 1st May 2019

"VVPRbis" for (limited) partnership established before 1st May 2019


  • +It has to relate to a small business for the assessment year associated with the taxable period in which the capital contribution was made
  • +The dividends must come from new (not preferred) registered shares
  • +Those shares must have been acquired with new contributions in money on or after 1st July 2013
  • +The shares must be in continuous full ownership of the original shareholder
  • +The capital for which the shares were issued must have been fully paid before it is decided to pay a dividend.

What about the (limited) partnership established before 1st May 2019?

Changes for dividends granted on or after 1st January 2022


If you have any questions regarding the application of the VVPRbis scheme, don’t hesitate to get in touch with us.
Do you have any questions?
Should you have any questions regarding this subject, please do not hesitate to contact one of our specialists.
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We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Arne Decorte
Arne Decorte
Julie Vantomme
Julie Vantomme