Law & Numbers - News Tax

Belgian Tax Law Changes 2012

01.02.2012

Law dated December 28, 2011 to amend Belgian Tax Law

The Belgian Tax Law has been deeply amended by the Law of December 28th, 2011. The main topics are:

- Interests & dividends : basic 15 % rate goes up to 21 % + extra tax of 4 % if total dividends and interests exceed EUR 20,000.

- Car provided for personal use: will be taxed on the basis of the list price of the car with reference to a scale dependent on CO2 emissions, subject to a minimum of EUR 820; expense not deductible to the extent of 17 % by the company.

- VAT on notary’s and bailiff’s fees

- Reliefs on energy-saver investments are dramatically reduced.

- Notional Interests reduced to a maximum of 3 % (except for SME: 3,5 %)

- Taxation of Stock Exchange transactions goes up with 30 %

- Tax on the conversion of bearer bonds : 1 % in 2012; 2 % in 2013

- Stock options: taxation on 18 % (instead of 15 %) of the value of the underlying shares.

For further information please contact Mr. Rafal Alvarez Campa at

Bailleux & Causin
Avenue de Tervueren 412, bote 5
Tervurenlaan 412, bus 5
Brussel 1150 Bruxelles
Tel: +32 (0)2 732 56 20
Fax : +32 (0)2 732 55 28
email: rac@bailleuxcausin.be





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