Federal Public Service Finance

BELGIUM’S NEW TAX INCENTIVES

2009

Fiscal Department for Foreign Investments

www.invest.belgium.be

1. Ruling

2. Notional interest deduction

3. Dividend withholding tax exemption

4. New US-Belgium double tax treaty

5. Patent income deduction

6. Other incentives

Miscellaneous

• VAT fiscal unity as from April 1, 2007;• new tax attractive instrument for European pension funds;• tax shelter for audio-visual sector (films, series…);• bonded warehouses• tax treaty network• etc.

6. Other Incentives

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