SLIDE 6 SLAVONIC EUROPE · INVESTMENT MEMORANDUM SLAVONIC EUROPE · INVESTMENT MEMORANDUM 10 11
2. Excellent market perception as key partner supporting and enhancing the Slavonic Europe
- bjectives: “Culture is Energy”
The Slavonic Europe project which is focused on culture & science highlight- ing human & peaceful values is the ideal businesscard for an economic partner showing in the centre of Europe beyond its market oriented attitude a rich and multifunctional cultural potential. A “sofu power” in the middle of the EU Internal Market.
3. The Slavonic House will be an excellent and unique platform for networking purposes at the heart of the Brussels European Quarter:
Lying ideally at the heart of the European Quarter, the Slavonic House would be- come a First Address Platform in Brussels where in the framework of cultural & scientifjc events high level European decision makers could meet in a casual and non-formal setting exchanging their views, sharing impressions and even pre- paring new and far reaching initiatives.
4. The Slavonic Europe project will increase your visibility physically, strategically and in Social Media:
Through the Slavonic House and its location in the centre of the Brussels Euro- pean Quarter, your visibility in Brussels and Belgium will substantially increase showing your ambition and open-minded communication approach. Moreover, you can make use of the Slavonic Europe’s Social Media facilities which will be
- pened for your and will reach thousands of multipliers in the Brussels City area.
5. Your participation allows attractive Brussels real estate investment:
Relatively cheap offjce space compared to London, Amsterdam, Paris and Frankfurt
6. The Slavonic Partners Consortium (i.e. investors from the 13 Slavonic countries) investing in the Slavonic Europe-share-capital is eligible for regular dividend income.
Tax-attractive profjt/cash-fmow repatriation to investor-shareholders:
1) E.g. investor with tax residence in Bulgaria, Croatia, Czech Republic, Poland, Slovenia, Slovakia, etc. 2) E.g. investor with tax residence in Belarus, Ukraine, Serbia, Montenegro, Macedonia, Bosnia Herzegovina, Russia, etc. 3) In summary, a Belgian dividend withholding tax exemption applies if the EU tax resident company holds a minimum 10% shareholding in Slavonic Europe for at least 1 year before or afuer the dividend distribu- tion date, if the company has a qualifying legal form and if a minor Belgian dividend withholding tax formality is duly and timely satisfjed by Slavonic Europe 4) Depending on local tax rules of the EU tax resident company shareholder, “low” tax is expected due to local tax credits or local tax relief (e.g. participation exemption) 5) In summary, a Belgian dividend withholding tax exemption applies if the non-EU tax resident company with whom Belgium concluded a double taxation treaty holds a minimum 10% shareholding in Slavonic Europe for at least 1 year before or afuer the dividend distribution date, if the company has a qualifying legal form and if a minor Belgian dividend withholding tax formality is duly and timely satisfjed by S.E. 6) Depending on local tax rules of the non-EU tax resident company shareholder, “low” tax is expected due to local tax credits or local tax relief (e.g. participation exemption)
DISCRIPTION INVESTOR EU TAX 2 INVESTOR NON EU TAX 2
Gross dividend distributed by Slavonic Europe € 1.000 € 1.000 Belgian dividend withholding tax < € 0 > 3 < € 0 > 5 Net-frontier dividend € 1.000 € 1.000 Corporate income tax in the hands of the investor < € 0 > 4 < € 0 > 6 Net dividend income in the hands of the investor € 1.000 € 1.000 Global efgective tax rate 0% 0%
