Individual Tax Alert (14/01/2014)
The 6th State reform: important implications on individual resident and non-resident income taxation
Within the 6th State reform framework, the Belgian federal Government is currently preparing new draft legislation to be deposited with Parliament. This pre-draft legislation modifies the Income Tax Code to take into account the partial regionalisation of individual income taxes and also introduces new rules for the taxation of non-residents. Upcoming legislation changes will impact the current individual income tax legislation when the draft bill is deposited, voted and entered into force (likely in assessment year 2015 – income from the year 2014).
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