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Recent Corporate Tax trends in Belgium

Author(s) of this Publication

Philippe Malherbe and Isabelle Richelle contributed to the Second Edition of Global Legal Insights - Corporate Tax, a publication which provides a comprehensive overview of major trends in corporate taxation across 29 jurisdictions worldwide. This second editions is edited by William Watson of Slaughter and May, and includes contributions from leading law firms across the globe. Belgium has seen many tax changes in 2013, in particular in relation to taxation of outbound dividends, the notional interest deduction calculation basis and taxation of interest payments. The Belgian chapter of this publication can be downloaded using the link below.