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Belgium tax alerts

The latest Belgian tax developments, covering Corporate Tax, Individual Tax, VAT, Customs and FSI.

Analysis

Belgium Budget 2013

Tax measures in the initial 2013 budget agreement

Related agreement:

Budget Control 2013

The Program Law of 27 December 2012 contains most of the measures executing the budget 2013 plan (Kamer | Chambre - Staatsblad | Moniteur).

Corporate tax measures

Belgium Budget 2013

Corporate tax measures

  • Notional interest deduction
  • Secret commissions tax
  • Tax shelter
  • Capital gains on shares
  • Extra-legal pension schemes

Click here for an in-depth explanation of these measures

Withholding tax measures

Belgium Budget 2013

Withholding tax measures

  • Increase of default withholding tax rate to 25%
  • Real estate investment companies

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Indirect tax measures

Belgium Budget 2013

Indirect tax measures

  • Excise duties
  • Insurance premium taxes
  • Ecotax
  • Stock exchange tax
  • Financial stability law

Click here for an in-depth explanation of these measures

Other measures

Belgium Budget 2013

Other measures

  • Simplification of tax rules and procedures
  • Social anti-abuse rule (“SAAR”)
  • Non-recurring result-tied bonuses
  • Life insurance contracts
  • Tax increases
  • General anti-abuse rule ("GAAR")
  • Tax and social regularisation
  • Combat against fraud
  • Assessment and collection of taxes
  • Tax on collective investment institutions
  • Other individual tax measures

Click here for an in-depth explanation of these measures

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