Belgium's program law for the implementation of the 2017 budget measures was published in the Official Gazette on 29 December 2016. The main tax-related measures include:

• An increase in the top withholding tax rates on movable income (dividends, interest, royalties) from 27% to 30% for amounts paid or attributed from 1 January 2017;
• An increase in the withholding tax rate on early distribution…