Shared ownership plans are plans that allow people who cannot afford to purchase a property and are eligible for the plan to gradually acquire equity in real estate from RSL. For each agreement, it is a property lease in general for a term of 99 to 125 years. This will provide a premium that the tenant will have for an initial share of equity (between 25% and 75%) to pay. rent for the rest to be paid. Other premiums may be paid later for additional shares of equity, with a proportional rent reduction, until the tenant has acquired a 100% share. The lease agreement may provide for a transfer of ownership as soon as this right is reached. Grant Thornton can help your business simulate the optimal combination of business income tax advances and tax protection investments based on the corporate tax debt estimate for fiscal year 2020, which could be heavily affected by the COVID-19 crisis, in order to reduce and reduce payment as much as possible. If a Belgian company does not have sufficient and timely advances for corporation tax or prefers to keep the money in the company as much as possible, it may consider investing in tax protection from a recognized manufacturer of audiovisual works or a stage manufacturer. The Belgian tax protection control scheme, which provides for a tax exemption of 421% (value for the 2020 financial year) if certain conditions and requirements are met, must be considered as an « alternative » to the payment of the tax debt of a Belgian company. In the case of an investment in tax protection in the financial year 2020, a Belgian company can significantly reduce its tax debt by 2020 and, therefore, the amount of the corporate tax down payment (s) during the financial year, in order to avoid the (maximum) increase of 6.75%. If, for the 2020 fiscal year, an optimal investment in tax protection is made instead of a corporate tax down payment of 75% of the tax burden originally planned as a « tax down payment 1 » by April 12, 2020, only a tax down payment of 45% of the expected tax debt in the first quarter would be sufficient to avoid an increase in tax due to the absence or inadequacy of corporate tax.