Belgium: Ahead of Tax - Overview of new Belgian tax measures in the pipeline

30' Insight

In brief

With the end of the year drawing to a close, the Belgian Government agreed on its yearly budget measures, which comprise certain tax measures that may have a significant impact in practice. Although the envisaged measures still have to be approved in Parliament, expectation is that many of them currently envisaged will indeed be adopted and that some may become applicable with respect to the current FY.

In this webinar, we highlighted the most important tax initiatives that were introduced into Parliament recently and framed them in a national and international context. Among others, we went through the envisaged modifications to the existing CFC rules, the investment deduction and some specific Belgian anti-abuse provisions and focus on the amendments impacting the real estate sector (both in terms of direct tax and in terms of VAT and registration duties). We also touched upon initiatives which are still under consideration in the current legislature, such as the recast of the general anti-abuse provision and changes to the withholding tax exemptions.


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