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Individual Tax Alert (10/4/2012)

Modalities 4% surcharge on investment income published

The Law of 28 December 2011 introduced a new 4% surcharge on dividends and interest, subject to certain conditions and exceptions. The FGS Finance had announced on 23 February 2012 that the 4% surcharge could not yet be collected, in the absence of practical modalities. These modalities have eventually been published yesterday on the website of the Press Center of the Federal Government.

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Modalities 4% surcharge on investment income published

 

Contacts

Name:
Joël Lebersorg
Company:
Deloitte Belgium
Job Title:
Partner Tax
Phone:
Email
jlebersorg@deloitte.com

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