Belgium has also only 3.75% tax rate on patent royalties: https://taxfoundation.org/data/all/eu/patent-box-regimes-europe-2023/ https://taxfoundation.org/data/

Belgium has also only 3.75% tax rate on patent royalties: https://taxfoundation.org/data/all/eu/patent-box-regimes-europe-2023/ https://taxfoundation.org/data/all/eu/patent-box-regimes-eur... In Luxembourg, it's higher at 5%. I remember Netherlands had 0% at some point, but they might have changed it. In any case, multinational corporations pay peanuts in taxes using that scheme.