On 30 March 2015, the Belgian government announced new tax measures. The two main measures for corporate taxpayers are in regard to the liquidation reserve for SMEs and withholding tax on dividends paid to European Economic Area (EEA) Member States.
Liquidation Reserve for SMEs
The transitory regime introduced with the increase in the withholding tax on liquidation gains from 10% to 25% that was expanded for SMEs from 2015, has been extended to also apply for 2013 and 2014. The regime for S…