Belgian Legislation Published including Repeal of Patent Box Regime and New Condition for Reduced Dividends Tax Rate

On 11 August 2016, Belgium published the recently approved bill on various urgent tax measures in the Official Gazette. In addition to the repeal of the country's patent box regime effective 1 Jul 2016 ({News-2016-07-21/A/2- previous coverage}), the bill also introduces a new condition for the 1.6995% withholding tax rate on dividends paid to qualifying non-resident companies. For the reduced r…
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