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Belgium Clarifies New Fixed Financial Asset Condition for Participation Exemption

|Approved Changes|Belgium
Belgium

Belgium's Ministry of Finance has issued Circular 2025/C/63, which clarifies the financial asset condition for the participation exemption (dividends received deduction) that was approved in July 2025. Under the general rules, the participation exemption may apply where a 10% minimum ownership condition is met or the investment (participation) amounts to at least EUR 2.5 million. As approved i…

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