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New tax measures in Budget 2017

The federal government has reached an agreement about the Budget 2017 including a number of tax measures. The corporate tax reform, capital gains tax and measures to mobilize savings will be further studied in the coming months.

The Budget 2017 contains the following tax measures:

  • Increase of withholding tax on dividends and interest from 27 to 30%;
  • “Internal” capital gains: the (new) capital created by the contribution of the participation will, from a tax perspective, be considered as a taxed reserve. So withholding tax will be due in case of a later decrease of capital;
  • Fuel cards: taxation in the hands of the employer;
  • Introduction of the mobility budget: no change in the calculation of the benefit in kind for company cars is expected;
  • The speculation tax will be abolished;
  • Tax on stock exchange transactions: doubling of the ceilings and extension of its application to platforms located abroad. The new ceilings will be:

- 1.600 EUR for purchase/sale of shares

- 4.000 EUR for transactions with capitalization funds

- 1.300 EUR for all other transactions (including bonds)

  • As usual, the fight against tax fraud is a point of attention

 

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Jos Goubert
Director

Tax Knowledge Dept.
Brussels

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