Belgian Tax reform
New withholding tax measures Within the framework of the 2013 budget agreement, new tax measures with respect to the Belgian withholding tax on movable income have been enacted in the Program Act of 27 December 2012. The new tax measures are applicable to dividends, interests and royalties attributed or made payable as from 1 January
Belgian legislative changes to withholding tax
Over the last weeks, the legislator made some major changes to the withholding tax system. The latest tax measures have been implemented by the Act of 13 December 2012 and the Program Act of 27 December 2012 into the Belgian Income Tax Code (“BITC”). In addition, the Royal Decrees of 20 December 2012 and 27
