Investment deduction percentages for assessment year 2016 published

Belgium tax reform

8 May 2013

New Withholding Tax Exemption on Dividends paid by Belgian Institutional Investment Companies to Non Resident Investors

Existing Exemption: Public Investment Companies. As a recall, Art. 106, §7 of the Royal decree implementing the Belgian income tax code provides for a general withholding tax exemption on dividends distributed to non-resident investors by Belgian public investment companies (including real estate investment companies since the Royal decree of 27 December 2012), insofar those dividends