You are entitled to the tax credit for direct investments in venture capital if the loan meets either of the following conditions:
The credit is 1.3% of the average amount you invested in venture capital during the year. You calculate this average by adding the value of the venture capital on 1 January 2008 to the value on 31 December 2008, and dividing the total sum by two. If you immigrated later in the year, the first day of the month following that of your immigration is used instead of 1 January. In 2008, the maximum exempt amount per taxpayer is € 54,223.
