On 1 March 2018, the Belgian Constitutional Court issued its decision that Belgium Fairness Tax is unconstitutional and ordered the tax annulled. The Fairness Tax was introduced in 2013 and was first due in assessment year 2014. The tax is a separate corporate assessment of 5.15% (5% + 3% crisis surcharge) on distributed profits (dividends) that were not effectively taxed due to the application of the notional interest deduction or losses carried forward. It applies to companies established i…