The fairness tax: are you ready?

Belgium Tax Dbriefs

Start date and time

October 23, 2013 11:30 AM

End date and time

October 23, 2013 12:30 PM

Time zone:

(GMT+01:00) Brussels, Copenhagen, Madrid, Paris

Contact 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Katrien Lauwers
Tel : +32 2 600 66 69
Fax : +32 2 600 67 01

Registration options

External registration

Event registration is closed.

Payment 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Katrien Lauwers
Tel : +32 2 600 66 69
Fax : +32 2 600 67 01

The fairness tax, one of the most important and innovative changes to the Belgian corporate tax regime, was announced on 30 June 2013 and the law introducing this tax was published on 1 August 2013.

Although the Minister of Finance stated that the application of the fairness tax is rather straightforward, this does not appear to be the case in practice. While a clarifying circular letter or even reparatory legislation is pending, various interpretation issues exist, mainly due to the uncertainty created by the text of the applicable provisions and the lack of detailed guidance in the parliamentary works. Moreover, the fairness tax may have some (unexpected) adverse consequences, some of which may violate Belgian, EU or treaty law.

Following up on our earlier webinars of 17 July and 12 September 2013, we present during this webinar our latest views on these issues, illustrated with practical examples.

Finally, we also elaborate on the relevant factors to consider when managing the fairness tax liability.

Geert Lowagie
Partner - Deloitte Tax Belgium


  • The rules: taxable base, tax rate, use of tax attributes, entry into force
  • Examples
  • Compliance with Constitution, EU law, tax treaties
  • How to manage the fairness tax?



Event registration is closed.