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The fairness tax: are you ready?

Belgium Tax Dbriefs

Aanvangstdatum en -tijd

23 oktober 2013 11:30

Datum en uur van einde

23 oktober 2013 12:30


(GMT+01:00) Brussels, Copenhagen, Madrid, Paris

Gegevens contactpersoon























































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































Katrien Lauwers
Tel : +32 2 600 66 69
Fax : +32 2 600 67 01



De inschrijfperiode is gesloten.
























































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































Katrien Lauwers
Tel : +32 2 600 66 69
Fax : +32 2 600 67 01

The fairness tax, one of the most important and innovative changes to the Belgian corporate tax regime, was announced on 30 June 2013 and the law introducing this tax was published on 1 August 2013.

Although the Minister of Finance stated that the application of the fairness tax is rather straightforward, this does not appear to be the case in practice. While a clarifying circular letter or even reparatory legislation is pending, various interpretation issues exist, mainly due to the uncertainty created by the text of the applicable provisions and the lack of detailed guidance in the parliamentary works. Moreover, the fairness tax may have some (unexpected) adverse consequences, some of which may violate Belgian, EU or treaty law.

Following up on our earlier webinars of 17 July and 12 September 2013, we present during this webinar our latest views on these issues, illustrated with practical examples.

Finally, we also elaborate on the relevant factors to consider when managing the fairness tax liability.

Geert Lowagie
Partner - Deloitte Tax Belgium


  • The rules: taxable base, tax rate, use of tax attributes, entry into force
  • Examples
  • Compliance with Constitution, EU law, tax treaties
  • How to manage the fairness tax?



De inschrijfperiode is gesloten.

Material on this website is © 2014 Deloitte Global Services Limited, or a member firm of Deloitte Touche Tohmatsu Limited, or one of their affiliates. See Legal for copyright and other legal information.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

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