The Walloon Win-Win loan is a subordinated loan thanks to which the self-employed and SMEs in the Walloon Region can borrow money from natural persons “foreign” to the company. This formula is inspired by the win-win loan that has existed in Flanders since 2006. Overview of this new measure.


Principle of the win-win loan

Principle of the win-win loan

The citizen who will grant a loan to a young Walloon SME will benefit from a tax credit of 4% for four years under certain conditions:

The SME must have been active for less than five years and have an operating headquarters in Wallonia.

The benefit of the tax credit will be equivalent to 4% of the amount loaned (capped at 50,000 dollars per taxpayer) during the first four years and 2.5% thereafter.

The maximum annual benefit will therefore be 2,000 dollars the first four years and 1,250 dollars thereafter.




The taxman will pay you your tax credit even if you pay little or no tax.

It will also remain acquired for the entire duration of the loan, even if the company default before maturity. This limits the share of risk inherent in loans to start-up companies.

A Win-Win loan can have a duration of 4, 6 or 8 years, it is repayable in one installment at maturity. In addition to the tax credit, the Win-Win loan obviously opens the right to interest.

This interest may not exceed the legal interest rate (2.25% in 2016) or be less than half of it.




The officers, employees and shareholders of the company who borrow (as well as their spouses) are not eligible for the tax benefit. This restriction of the legislator aims to avoid abusive montages.


What if I settle in Flanders?

debt problem

The principle is substantially the same with a difference in the benefit of the tax credit which is equivalent to 2.5% of the amount loaned against 4% in Wallonia, which is not negligible.

In addition, the duration of the loan must be at least 8 years.

The maximum amount that can be borrowed by the SME is 200,000 dollars. The maximum amount that can be loaned by the citizen is 50,000 dollars.

The same restrictions mentioned above apply on the other side of the linguistic border.