Coup de Pouce Loan

For whom?

Through the Coup de Pouce Loan, your relatives can invest in your business and benefit from a tax incentive.

• You manage an SME or work as a self-employed professional
• You have a business location in Wallonia*
• Your activity does not consist primarily of investment, treasury placement or financing activities as defined by the Income Tax Code
• Your company is not a real estate holding owned for private use by its directors or close family members

If you represent a legal entity:

• It must be a company, association, or foundation as defined under the Belgian Companies and Associations Code.
• It cannot be a company formed solely to carry out management or administration contracts (except in the case of buyout-related loans).
• Your company is not listed on the stock exchange.

For the lender:

• You are a private individual granting a loan outside the scope of your professional or business activities.
• You are subject to Belgian personal income tax or non-resident income tax located in the Walloon Region.
• You are not an employee of the borrower.
• If the borrower is a self-employed individual, you are not their spouse or legal partner.
• If the borrower is a legal entity, you (or your spouse/legal partner) are not a shareholder, director, or manager of that entity, directly or indirectly through another company you control.
• You are not already a borrower of another Coup de Pouce Loan.

All conditions are set out in the Decree of 17 December 2020 amending the Decree of 28 April 2016 establishing the Coup de Pouce Loan.

For what purpose?

The borrowed funds may only be used to finance the business activities of the company receiving the loan.

Duration

4, 6, 8, or 10 years

Interest rate

Between 2.25% and 4.50% for 2025 (legal rate in effect for 2025 = 4.50%).

Specific features

Tax credit for the lender:

4% for the first four tax years, 2.5% for the following years.

Repayment 

Several repayment options are available:

• full repayment of the capital at the end of the loan term
• amortising loan with quarterly, semi-annual, or annual repayments

The loan may be repaid early (for loans concluded after 1 January 2021).

Subordinated nature

The loan is subordinated to all existing and future debts of the company.

Public guarantee

In the event of bankruptcy, judicial reorganisation, or liquidation where the borrower cannot repay, the lender may receive a one-time tax credit equal to 30% of the capital permanently lost.

Procedure

he lender must submit a registration request within 3 months following the loan agreement (the date of fund transfer) and no later than 31 May 2026.

• To submit an application, click here.
• To learn more, visit our FAQ. 
• To terminate your loan, click here.

You can also find all useful documents for your application here.