What we offer

WHAT WE OFFER

Delcap DBI/RDT Portfolio

The return potential of a diversified portfolio,

coupled with a favourable tax regime.

Ondernemingen zijn vennootschapsbelasting verschuldigd op meerwaarden uit individuele aandelenbeleggingen. Hebt u echter op dezelfde beleggingen verlies geleden, dan zijn deze eventuele minderwaarden niet fiscaal aftrekbaar. 

 

Onder bepaalde voorwaarden geniet u als beleggende onderneming toch een vrijstelling onder het stelsel van de Definitief belaste inkomsten (DBI).

Diversified


A diversified portfolio to protect the purchasing power of your company’s cash reserve.

Tailored


Asset allocation aligned with your personal goals and profile.

Tax benefit


Dividends and realized capital gains can be deducted from the corporate tax base.

Long-term growth


Achieve long-term capital gains through an investment in multiple equity funds.

Investment philosophy

Investment philosophy

With our thorough selection process, we strive for an ideal mix of passive strategies in line with our overall vision, combined with selected actively managed funds.

Our main focus is to further align the geographic and sector distribution of our offer with the market.

Being an institutional asset manager, Delcap provides access to preferential share classes with a more beneficial cost structure.

The current selection is tested against our vision and criteria through a periodic review of the portfolio.

With one consolidated rapport, you get an in-depth view of the composition and results of your DBI/RDT holdings.

Would you like more information ?

About DBI/RDT

Dividend received deduction is a tax exemption regime whereby, under certain conditions, a company can fully deduct the withholding tax paid on dividends it received from another company from its taxable profit.


The underlying reasoning is that the distributing company has already been taxed on its profitability. By exempting the dividend from corporation tax on the level of the receiving company, a double taxation is avoided.


3 conditions must be cumulatively met in order to profit from this exemption :

Holding requirement: The receiving company holds the shares in full ownership for an uninterrupted period of at least 1 year.

Taxation requirement: The distributing company is subject to corporate income tax, in Belgium or abroad, under a normal tax regime.

Participation requirement: The receiving company holds at least 10% of the shares of the distributing company or a total invested amount of at least EUR 2,500,000.

Due to the complexity, it is too difficult for most Belgian companies to comply with all criteria for individual investments.


Fortunately, DBI/RDT funds offer an interesting, more accessible alternative. 


Since 2018 the range of funds on offer on the Belgian market has grown exponentially. Today, more than 20 managers offer funds with varying strategies, compositions and results.

DISCLAIMER

Past performance is not a reliable indicator of current or future results

Tax treatment depends on the individual circumstances of each investor and may be subject to change. Investors are therefore recommended to seek independent tax advice.

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