New Belgian Personal Income Tax Measures – Update


On 30 December 2011, the Act of 28 December 2011 containing various (tax) measures was published in the Official Gazette.  It contains some – but not all – of the measures announced by our government in December of last year.

The personal income tax provisions, recorded in this recent Act, concern:
–       changes in the tax charge on interest and dividend income;
–       new valuation method with regard to the taxation of the benefit in kind for the private use of ‘company cars’;
–       major changes with regard to ‘expenses for energy savings’ in houses;
–       increased valuation for the benefit in kind of stock options.

Most of the envisaged measures will come into force as from 1 January 2012.

You can find more information on our website: