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Belgium: Program Law Implementing Various Tax Measures Published (December 2016)

Client Briefings

Introduction

The program law enacting several new tax measures was published in December 2016. The most important changes are: (i) an increase of the withholding tax rate from 27 to 30%, (ii) the extension of the scope of the stock exchange tax, (iii) the repeal of the so-called "speculation tax" and (iv) some other new tax measures. All changes will apply as from 1 January 2017.

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