Belgium Government Submits Tax Plans to Parliament Including Stricter Requirements for Participation Exemption and Extension of Exit Tax

The Belgian Chamber of Deputies is considering a draft law submitted on 27 May 2025 that provides for the implementation of certain tax reform plans detailed in a government policy note in April 2025 ( previous coverage). This includes, among others, strengthening the conditions for the dividends received deduction (participation exemption), amending the liquidation reserve requirements and ta…
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