|Additional disallowed expense
|Additional corporate tax
* As from date of inscription.
** The percentage of the benefit in kind will increase from 17 to 40% if the fuel cost related to the personal use of the company car is (wholly or partly) borne by the company.
*** Assuming marginal tax rate of 50% + 7% municipal tax.
' The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after thorough examination of the particular situation. '
KPMG Tax Knowledge & Research Center
Luchthaven Brussel Nationaal 1K
T: +32 2 708 4300