The Law of 13 December 2012 on the Belgian Tax Plans for 2013 was gazetted in the Official Gazette of 20 December 2012 and will become effective from 1 January 2013. The most important details are summarized below.
Corporate income tax
(a) Carry forward of unused notional interest deduction
As of assessment year 2013, the carry forward of the unused notional interest deduction will be abolished. Under a transitional regime, the carry forward for unused notional interest deduction availa…