Analysis

Belgium Budget 2013

Tax measures in the initial 2013 budget agreement

Related agreement:

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

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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

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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

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