Belgium: Recent tax developments including UBO register, proposed tax on securities accounts, court decisions

Belgium: Recent tax developments including UBO register

The KPMG member firm in Belgium has prepared a summary of recent tax developments.


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Included in this report are discussions concerning the (last) possibility for tax regularisation, the Belgian ultimate beneficial owner (UBO) register, the proposal for a new annual tax on securities accounts, certain court decisions including one regarding a tax credit for French withholding on dividends, and some other emerging topics (e.g., DAC 6).

Read a February 2021 report prepared by the KPMG member firm in Belgium

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