Belgium : recent tax changes
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The work Belgium : recent tax changes represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Belgium : recent tax changes
Resource Information
The work Belgium : recent tax changes represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Belgium : recent tax changes
- Language
- eng
- Summary
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Belgium : recent tax changesWork of
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