In 2003, the Belgian government created a tax incentive in the form of a tax shelter with the aim of supporting the audiovisual sector: it is both a cultural and an economic measure.

A Tax Shelter allows companies subject to Belgian corporate tax to pay less taxes. By using a tax shelter, a company enjoys tax and financial benefits.

The reformed Tax Shelter legislation has been in force since 1 January 2015: more transparency in the market, coupled with greater security for the investor.