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"Frequently Asked Questions" relating to the Belgian Tax on Stock Exchange Transactions

With this alert we want to inform you on the publication of new administrative guidelines in the form of a “Frequently Asked Questions” (‘FAQ’) regarding the TST.

Motive? This FAQ provides more insights on various concepts that remained unclear following the extension of the scope of the TST, such as the persons subject to and liable for the payment of the TST, determination of the taxable base, obligations for paying agents and fiscal representatives, as well as the payment and filing formalities.

Where? The FAQ can be consulted on the website of the tax authorities (Dutch / French).

 

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Jos Goubert
Director

Tax Knowledge Dept.
Brussels

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