Factsheet for measure
BE-2020-41/1697
– measures in Belgium
Winwin-loan
Winwinlening
Background information
The Winwin loan is a system that encourages Flemish private individuals to grant a subordinated loan to small and medium-sized enterprises.
A private individual can lend up to €75,000 to a Flemish SME for a period of 5 to 10 years.
In return, the lender receives an annual tax credit of 2.875-5.75% on the outstanding capital of the Winwin Loan.
If the borrower is unable to repay, the lender may also recover 40% of the amount due via a one-off tax credit.
An SME can take out Win-win loans of up to €300,000, up to a maximum of €75,000 per lender.
Content of measure
The Winwin loan system was already in place before the current crisis. At the start of the second wave the system was extended and made more flexible:
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The duration of 8 years can now vary from 5 to 10 years.
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The maximum of €50,000 per creditor has been raised to €75,000.
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The maximum of €200,000 per enterprise has been raised to €300,000.
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Small shareholders (with a maximum of 5% of the shares) will also be allowed to grant a win-win loan.
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The tax benefit of 2.5% will be extended to the total term of a maximum of 10 years.
The extension only applies to new contracts concluded after 6 October (the date of publication of the decree).
Use of measure
No data is available of uptake of the measure.
Target groups
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Workers
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Businesses
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Citizens
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Does not apply to workers
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Applies to all businesses
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Applies to all citizens
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Actors and funding
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Actors
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Funding
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Local / regional government
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Regional funds
Other
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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Unknown
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Unknown
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Form
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Not applicable
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Not applicable
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Social partners' role in the
implementation, monitoring and assessment phase:
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Unknown
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Main level of involvement: N/A
Involvement
No clear indication of the involvement of the social partners.
Views and reactions
Employers association Unizo has applauded the usage and extension of the Winwin loan. They state that it is an intelligent measure that leads to a win for everyone involved.
Sources
