The Budget and policy statement for 2007 was presented to the Lower House by the Prime Minister on 16 October 2006. Details of the Budget, which will apply from 1 January 2007 are summarized below.
Direct taxation
(a) Dividend withholding tax. The dividend withholding tax of 25% will be abolished with respect to dividends paid to a parent company resident in a country with which Belgium has signed a tax treaty, and which for an uninterrupted period of 1…