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News 20th of March 2017 By Sven Loosvelt and Els Van Eenhooge

Catch-all clause in legislation on non-dom taxation: from now on only between interdependent parties

Catch-all clause in legislation on non-dom taxation: from now on only between interdependent parties
With the Act of 18 December 2016 (Belgian Official Gazette 20 December 2016), the so-called "catch-all clause" of Art. 228, § 3 Belgian Tax Code was thoroughly reformed. The new Act is retroactively applicable from 1 July 2016. The clause will henceforth only apply between interdependent parties. The 'de minimis rule', whereby income is only taxable above the limit of EUR 38,000 has been abolished.

Existing legislation

Restriction on scope

Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Sven Loosvelt
Sven Loosvelt
Els Van Eenhooge
Els Van Eenhooge