Clifford Chance

Belgian 2013 Budget: Tax Law voted

28 December 2012

On 21 December 2012, the Belgian Parliament has adopted a new Law implementing part of the Federal Government's 2013 Budget Plan. The new Law contains a number of certain important new tax measures, most of which will have effect as from 1 January 2013.

At the same time, another Law containing a final set of tax measures of from the 2012 Budget Plan was published in the Belgian State Gazette.

Attached we have summarized the most important new tax measures from both laws.

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