Belgium’s Taxation of Capital Gains

One reason for Belgium’s popularity in international tax-planning structures is the absence of capital gains tax for individuals. Belgium does not have a wealth tax, either, so that makes the country attractive for wealthy individuals.

The financial newspaper De Tijd reported on June 8 that the Supreme Court of Justice had dealt a serious blow to the tax-exempt regime of capital gains realized by an individual on his shares of a company. This gives us an opportunity to review the current rules regarding Belgium’s capital gains tax regime (read the full article).

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