OrbitaxProgramme law containing various direct tax measures adopted by Lower House
|Approved Changes|Belgium
On 14 June 2012, the Lower House adopted the programme law of 15 May 2012. The most important measures are described below.
Corporate income tax
Thin capitalization
The new thin capitalization rules will be relaxed for group companies managing the daily cash pooling of the group. For such companies, the paid interest on loans will be equal to the positive difference …
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