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Belgium Budget 2013

Tax measures in the Budget and Budget Control agreements

Last update: 12 June 2013 - 13:50 CET

Belgïe begroting 2013 | Budget Belgique 2013

Following the 2013 budget control, the Belgian federal Government reached an agreement on 29 March 2013 regarding additional tax measures which would help it raise EUR 364 million.

The Program Law of 27 December 2012 contains most of the measures executing the budget 2013 plan (Kamer | Chambre - Staatsblad | Moniteur).

The draft Law containing fiscal and financial measures, which also contains a number of measures executing the budget 2013 plan, has been adopted by the House of Representatives (Kamer | Chambre) and the Senate. Publication in the Belgian Official Journal will soon follow. Also the draft anti-fraud law has been submitted to the House of Representatives for approval (Kamer | Chambre).

The tax measures in the 2013 budget control agreement will be implemented by a new Program Law which is currently being treated by the House of Representatives (Kamer | Chambre).

Tax measures

Below are the tax measures included in the budget 2013 and in the budget control 2013 agreements. Check the latest news on our Twitter and LinkedIn group pages.

Budget control 2013

Corporate tax			Withholding tax
Notional interest deduction			Liquidation withholding tax Withholding tax SME's
Indirect tax
Registration duties Excise duties

Budget 2013

Corporate tax			Withholding tax
Notional interest deduction Secret commissions tax Tax shelter Capital gains on shares Extra-legal pension schemes			Increase of default withholding tax rate to 25% Real estate investment companies Alignment of withholding tax exemptions with ECJ decisions
Indirect tax			Other measures
Excise duties Insurance premium taxes Ecotax Stock exchange tax Financial stability law			Social anti-abuse rule Non-recurring result-tied bonuses Life insurance contracts Tax increases General anti-abuse rule Tax regularisation Combat against fraud Simplification of tax rules and procedures Wage moderation Assessment and collection of taxes Tax on collective investment institutions Other individual tax measures

Contacts

Piet Vandendriessche
Managing Partner Tax Belgium
pvandendriessche@deloitte.com

André Claes
Partner Tax Belgium
aclaes@deloitte.com

Patrick Derthoo
Partner Tax Belgium
pderthoo@deloitte.com

Related info

	Forum 2013: Budget 2013 The poll results
	Insights: Belgium Budget 2013 An interview on the tax measures in the agreement
	Tax reforms hub Keeping an eye on Belgium's tax reforms

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