Budget 2013Indirect tax measures |
Last update: 13 May 2013 - 15:55 CET
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Indirecte belastingen | Impôts indirects
Excise duties
Further increase of excise duties on alcohol (as of 1 January 2013) and tobacco (as of 1 February 2013):
- Tobacco: a general average increase of EUR 0.01 per cigarette (VAT included) and an average increase of EUR 0.20 (VAT included) per pack of rolling tobacco;
- Alcohol: average increase of 12% for wine, sparkling drinks, so-called “intermediate products” (apéritifs) and ethyl alcohol.
This measure is expected to raise EUR 162 Million for 2013 and EUR 171 Million for 2014.
Source: Program Law of 27 December 2012, Articles 116-112 (Dutch | French).
Insurance premium taxes
For premiums paid as of 1 January 2013 on individual life insurance contracts, the life insurance premium tax increases from 1.1% to 2%. The increase does not apply to credit balance insurances (“schuldsaldoverzekering / assurance solde restant dû”). Insurance contracts concluded by legal entities remain subject to the 4.40% rate.
The estimated revenue amounts to EUR 139 Million for 2013 as well as for 2014.
Source: Program Law of 27 December 2012, Articles 104-105 (Dutch | French).
Based on the draft Law containing fiscal and financial measures, following a bankruptcy or liquidation of an insurance company or pension institute, no insurance premium taxes will be levied on group insurance transfers to a similar company or institute.
The ultimate payment date of the insurance premium taxes would be changed to the 20th day of the month following the month during which the premium is due. This new rule would apply for contributions due as of November 2013.
Source: Draft law containing fiscal and financial measures, Articles 64-65 (Dutch | French)
Ecotax
The so-called “ecotax” on disposable cameras, batteries, packaging ink, adhesives and solvents has been abolished as of 1 January 2013.
The estimated cost associated with this measure amounts to EUR 2.4 Million for 2013 as well as for 2014.
Source: Program Law of 27 December 2012, Articles 113-128 (Dutch | French).
Stock exchange tax
The exemption from stock exchange tax for Belgian government certificates would be extended to similar instruments issued by authorities of the European Economic Area.
Source: Draft law containing fiscal and financial measures, Articles 62-63 (Dutch | French)
Financial stability law
A special calculation method would be introduced for the financial stability contribution that is due by Belgian credit institutions performing so-called “market infrastructure activities”.
The new calculation method would be introduced as of 1 January 2013. Additional changes would be introduced as of 1 January 2014.
Source: Draft law containing fiscal and financial measures, Articles 128-130 (Dutch | French)
