This publication is quite important as it not only covers issues connected to the recent extension of the scope of the tax but also clarifies some ‘pre-existing’ issues (e.g. securities in scope). It is also the first (and only) guidance from the Belgian tax administration since the modification of the regime.
This initiative from the Belgian tax administration is welcome, some (important) issues remain nevertheless unanswered or unclear, including from a practical perspective (e.g. determination of the taxable basis for transactions on so-called ‘bond funds’).
As a recall, the first deadline under the new scope of the tax is set on 30 June 2017.