[speleding]

There is indeed only a 5% tax on gains that can directly be attributed to innovation, which is probably what you are referring to. It's intended to give innovative companies a leg up against ones that don't innovate, and aimed to support start-ups.

This is a good idea in itself, but, of course, it's quite tricky to establish what part of profit is really owing to innovation, and several tax lawyers have found ways to abuse the scheme. By now that loophole has been mostly closed, but there will always be new ideas by politicians that will subsequently be abused, it's not really because they wanted to become a tax haven.