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Withholding tax on movable income (2018)

Dividends 30% (*) Redemption proceeds 30%
Interest 30% Liquidation proceeds 30%
Other movable income 30%    

(*) Dividends paid to companies established in Belgium, in the European Union or in a country with which Belgium has a tax treaty benefit from an exemption/reduction of withholding tax, provided certain conditions are met.

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Jos Goubert
Director

Tax Knowledge Dept.
Brussels

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