News articles written by Philippe Vanclooster

Belgian Fairness Tax: Status Quaestionis

18 November 2016

Introduction. By request sent to the Constitutional Court, a Belgian taxpayer company has filed in January 2014 an action for annulment of the so-called Belgian ‘Fairness Tax’. This action comprises four different causes of action each of them including different headings or arguments: European law: freedom of establishment and Parent-Subsidiary Directive ; Constitutional law: lawfulness principle ; Constitutional law:

Notional interest deduction rate for tax year 2018 is 0,237%

22 September 2016

The Belgian NID rate for tax year 2018 (accounting years ending between 31 December 2017 and 30 December 2018, both dates included) would be 0,237%. For SMEs (Small and Medium-sized Enterprises), the NID rate would be 0,737% for tax year 2018. According to article 205quater, §2 of the Belgian Income Tax Code (“BITC”), the NID

Belgium – corporate tax reform announced

30 August 2016

In April 2016, the Federal government, in the framework of the agreement on additional budgetary and recovery measures following the 2016 budgetary control exercise, announced a reform of the Belgian corporate income tax (see our news flash on 11 April 2016). In July 2016, the ‘High Finance Council’ has published a report examining the different

Summary of what has changed during the summer: newly-adopted tax measures

25 August 2016

This summer, the Parliament adopted a range of new tax measures (more details below). Other measures are currently under review at the Chamber or pending before the State Council. More details on the new tax measures are announced on our website: Tax reform in Belgium. Patent income deduction The Act of 3 August 2016 providing