Individual Tax Alert (14/06/2013)
New rules on the calculation of social security contributions for self-employed persons
The ministry in charge of the self-employed has announced a proposal to reform the Belgian rules for calculating the social security contributions applicable to self-employed persons.
Due to this reform, the social security contributions for self-employed persons will be calculated on the basis of the actual net taxable income from the current income year, as opposed to the net taxable income from the 3rd year preceding the current income year.
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