Publication of the 2018 Tax Survey

The Tax Survey aims at providing a regularly updated overview of the tax legislation in Belgium. Only the main features or the most frequently occurring cases are described.

The first part of the Tax Survey deals with direct taxation: personal income tax, corporate income tax, legal entities income tax.  The last chapters deal with withholding taxes and advance payments.

The second part of the Tax Survey deals with indirect taxation: VAT, registration duties, estate duties, miscellaneous duties and taxes, excise duties.