On 17 and 18 July 2013, the Belgian Lower and Upper House adopted Bill No. 53.2891, which contains various tax measures. The most important details are summarized below.
Corporate income tax
(a) Fairness tax
From the tax year 2014, large companies and Belgian branches of foreign companies, which do not pay corporate income tax, will become subject to a fairness tax on their distributed dividends. The tax applies to the accounting years ending between 31 December …