An annual tax benefit of 2.5% on the deposited amount applies to the Friends’ share for up to five years. It is calculated on a daily basis from the date of full deposit. Unlike a Winwin loan, there is no one-time tax credit. The taxpayer keeps the registration letter, issue agreement and report available to the tax authorities and the controlling body.

The tax benefit expires on the day of:

• the bankruptcy of the issuer
• the decision of dissolution (issuer)
• the transfer of (part of) the Friends shares
• the death of Friends shareholder