OrbitaxBelgian Legislation to Implement EU Parent-Subsidiary Directive Amendments and Introduce Exit Tax Payment Options
|Proposed Changes|Belgium
On 29 September 2016, draft legislation was submitted to the Belgian parliament to implement the following measures:
- Transposing amendments to the EU Parent-Subsidiary Directive into domestic law regarding:
- Hybrid-mismatches - the dividends-received deduction will not apply if the dividends are deductible for the paying company; and
- General anti-abuse provision - No dividends-received deductio…
