La première taxe sur la fortune belge : la taxe sur les comptes titres

Le 1ier fĂ©vrier, le Parlement belge a adoptĂ© une loi introduisant une taxe de 0,15 % sur les instruments financiers dĂ©tenus dans des comptes-titres d’une valeur supĂ©rieure Ă  500 000 euros. Il s’agira en fait d’un impĂ´t sur la fortune sur les comptes de valeurs mobilières et de courtage. Pour en savoir plus, lisez la contribution dans Tax Notes International ou contactez l’auteur.

Belgium’s first wealth tax : a tax on securities accounts

On February 1, the Belgian Parliament adopted a law introducing an 0.15 percent tax on financial instruments held in securities accounts with a value over €500,000. That will, in effect, be a wealth tax on securities and brokerage accounts. For more, read the contribution in Tax Notes International or ask the author.  

Belgian Supreme Court Upholds Tax Treaty Precedence Over Domestic Law

The Belgian Supreme Court recently confirmed that Belgian tax authorities cannot hide behind the text of the domestic law to deny Belgian taxpayers the benefit of the Belgium-France tax treaty. (1971 protocol; 1999 protocol; 2008 protocol; 2009 protocol.) The case is a classic example of double taxation of dividends. French dividends are taxed at source at a reduced rate of 15 percent, and the net dividends are taxed again …

New Tax Measures under the Programme Law

The Programme Law of July 1 introduced a number of fiscal measures, including transfer pricing documentation in line with action 13 of the OECD’s base erosion and profit-shifting project and measures to combat tax fraud. To read more, click here.

Guidance Clarifies Tax Treatment of DredgeWorkers

The Belgian tax authorities on October 26 published a practice note (Ci.R9. Div. 607/317) clarifying the tax regime for employees working aboard dredgers. The tax authorities note that in principle, dredging projects fall under articles 5 and 7 of Belgium’s tax treaties. This means their profits are taxable in the country where the enterprise is set up unless it has a permanent establishment in the …