Belgium: Capital gains on shares

Amounts that could not be deducted because of this limitation can be deducted from the profits of subsequent periods, even beyond the 7 subsequent taxable periods. While all these measures apply as from assessment year 2013, the law contains an anti-abuse provision as regards their entry into force. Changes made since 28 November 2011 to the closing date of the annual accounts will have no effect on the application of these measures.

Capital gains on shares. An additional condition applies to the exemptions for capital gains on shares realised by companies. These shares not only have to fulfil the qualitative conditions for the application of the dividends-received deduction, but must also have been held in full ownership for an uninterrupted period of at least one year. If this condition of ownership is not met, but the qualitative conditions for the dividends-received deduction are fulfilled, the capital gains are taxed at a separate rate of 25% plus a 3% crisis surcharge.

Company cars. The 17% of the benefits in kind resulting from the private use of company cars provided to employees or executives are disallowed expenses. This measure applies to benefits in kind provided since 1 January 2012.


Tags: ,

Lascia un Commento

L'indirizzo email non verrà pubblicato. I campi obbligatori sono contrassegnati *


È possibile utilizzare questi tag ed attributi XHTML: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <strike> <strong>