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Withholding tax on copyrights and similar rights introduced

|Approved Changes|Belgium
Belgium

By Law of 16 July 2008, published in the Official Gazette of 30 July 2008, a 15% withholding tax on income from the granting of cessions or licences on copy rights and similar rights is introduced. If the income constitutes business income or professional income, the 15% withholding tax only applies if the income does not exceed EUR 37,500. Otherwise, the income is taxed at the corp…

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