Ecosystem map 156 – Start-up Law – Investors and personal income tax

1. It encourages investment in startups by increasing the personal income tax deduction for investment in new or recently created companies from 30% to 50%, while also raising the maximum base for this deduction from €60,000 to €100,000
2. Increases the period for subscribing shares or interests from three to five years from the company’s incorporation, and up to seven years in the case of certain categories of startups.