To activate the savings of the Flemish people, the Flemish government has decided to grant a tax advantage to those willing to strengthen the capital of Flemish companies. To this end, the Winwin loan decree was amended (the loan amounts were increased, the duration was made more flexible…) and expanded to include the Friends’ Share. To provide additional support to SMEs, the Flemish government decided to grant a 2.5% tax credit to Flemish taxpayers (natural persons) who inject fresh capital into Flemish companies in exchange for Friends’ Shares.