21-03-2018

2018 Belgian tax news

The Belgian government has recently introduced a number of new tax measures. Find out more about these changes in the articles and videos below.

Tax on securities accounts

Individual investors who have securities accounts with an average cumulative value of at least EUR 500,000 will now be subject to an annual tax of 0.15%.

Reynders tax

Until the end of 2017, the “Reynders Tax” applied to investment funds (accumulation UCITS and SICAVs) investing at least 25% of their assets in bonds. The reduced 10% threshold of investments in debt receivables means that many SICAVs will now be subject to this tax.

 

Corporate tax reform

As of 2018, the corporate tax rate has been reduced to 29% (versus 33% previously). In 2020, it will fall to 25%. At the same time, a number of new measures will increase the corporate tax assessment base.

 

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Bernard Goffaux
Head of Estate Planning

 

For more information on the impact of these tax changes on your personal situation:

Contact an adviser