The Resource Belgium : recent tax changes

Belgium : recent tax changes

Belgium : recent tax changes
Belgium : recent tax changes
After a 541-day formation period, the new Belgian government was quick to introduce a number of tax measures to reduce the budget deficit. A first wave of changes was unrolled by the Law of 28 December 2011 and a second by the Law of 29 March 2012. This note describes relevant changes contained in these reforms in regard to personal and corporate income tax, including the general anti-abuse provision, capital gains on shares, thin capitalization, notional interest deduction, withholding tax, surtax on interest and dividends exceeding a defined threshold, company cars, benefit in kind regarding free housing, benefit in kind for stock options, anti-money laudering measures, and improvements in tax collection possibilities
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
  • Michel, B
  • Offermanns, R.H.M.J
Geographic coverage
  • European Union
  • Europe
Language note
  • GAAR
  • individual income tax
  • corporate income tax
  • thin capitalization
  • notional interest deduction
  • withholding tax
  • surcharge
  • company car
  • benefits in kind
  • money laundering
  • collection of tax
Belgium : recent tax changes

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