Belgium - Recent Tax Changes
- B. Michel; R. Offermanns
- European Taxation, 2012 (Volume 52), No 8
- 2 July 2012
After a 541-day formation period, the new Belgian government was quick to introduce a number of tax measures to reduce the budget deficit. A first wave of changes was unrolled by the Law of 28 December 2011 and a second by the Law of 29 March 2012. This note describes relevant changes contained in these reforms in regard to personal and corporate income tax.