Belgian stock exchange tax

built environment insights - issue 2 | belgium 26 Sep 2017 Belgian real estate REC holders – stock exchange tax: In the event that the RECs are publicly  19 Dec 2016 Stock Exchange Tax: Disposals and acquisitions of participations in an FIIS are exempt from the stock exchange tax;; Withholding Tax:  7 Jul 2016 No stock-exchange-transactions tax. Dispositions and acquisitions of shares issued by an FIIS/GVBF will benefit from full exemption from Belgian 

The stock exchange tax (TOB) is applicable to any taxable stock exchange transaction on Belgian or foreign financial instruments, concluded or executed in Belgium through a professional intermediary. As of 1 January 2017, the scope of Belgian stock exchange tax was broadened to cover also transactions that are carried out (directly or indirectly) on behalf of Belgian tax residents via a foreign intermediary or (e.g. internet) trading platform. Belgian tax reform: impact on the FS industry; Belgium decides to reduce corporate tax rate from 34% to 25%; Belgian Tax on Stock-Exchange Transactions: Action for Annulment before the Constitutional Court; Belgian Tax on Stock Exchange Transactions: Capitalising v. Distributing Shares Recently, several modifications of the Belgian Stock Exchange Tax regime (TOB/beurstaks) have been enacted. For recall, this tax generally applies to secondary market transactions (with the exception of redemptions of own units by certain investment funds) concerning certain financial instruments entered into by Belgian investors, be it through a Belgian or a foreign financial intermediary. the Belgian Constitutional Court in 2018, concluding that 2017 amendments to Belgium’s stock exchange tax (taxe sur les operations de bourse/Beurstaks, or TOB) are not contrary to EU law. Background Belgium has imposed the TOB since 2007 on transactions (e.g., purchases and sales of shares, employee stock options, other financial instruments, etc.) taking place in Belgium that The Euronext BEL 20 decreased 801 points or 19.94% since the beginning of 2020, according to trading on a contract for difference (CFD) that tracks this benchmark index from Belgium. Historically, the Belgium Stock Market (BEL20) reached an all time high of 4759.01 in May of 2007. The speculation tax consisted of a taxation at the special rate of 33% of capital gains on listed shares realised by an individual within 6 months following the purchase of the listed shares. In addition, the standard withholding tax rate for dividend, interest and royalty income has been increased (from 27%) to 30%.

26 Jun 2017 Filing deadline approaching. The deadline for filing the first Belgian Stock Exchange Tax returns, colloquially known as the TOB, is fast 

The Belgian Stock Exchange. The concept of stock market in Belgium dates back to as far as the thirteen century when merchants used to gather and do business. The Brussels Stock Exchange was founded by Napoleon in 1801. In 2000, the Brussels Stock Exchange merged with the Paris Bourse, the Lisbon Stock Exchange and Amsterdam Exchanges and formed Euronext, the first global equities exchange in The legislature took advantage of the entry into force of automatic information exchange between administrations to broaden the scope of the tax on stock exchange transactions (TOB). From now on, natural persons ordinarily resident in Belgium will have no way to avoid it. Belgium has a yearly taxation of 0,15% on your investment account, if the combined total of your investment accounts is higher then 500k Euro. (unclear if this will still be the case in 2020) Belgium does impose an inheritance tax ; Tax on stock exchange transactions (0.12%, 0.35%, 1.32%). Retirement investing in Belgium Debtor of the stock exchange tax. For transactions carried out abroad the Code of Miscellaneous Fees and Taxes (the law) provides that the ordering party is liable for the reporting and payment obligation unless and until he can evidence that the tax has already been paid by the foreign intermediary or its Belgian fiscal representative difference in tax treatment between a share or an asset deal. Belgian tax law however provides some general provisions that limit the tax deduction of financing costs. Interest is not tax deductible when the interest rate is not set in accordance with normal market conditions, taking into The pan-European stock exchange for the world. A place where your business can grow. Lets start. The investment to suit your strategy. Euronext is the leading exchange for the Tech sector in Europe with 479 Tech companies listed. ESG Guidelines for listed companies Best practices for the future: new ESG Guidelines for listed companies

The pan-European stock exchange for the world. A place where your business can grow. Lets start. The investment to suit your strategy. Euronext is the leading exchange for the Tech sector in Europe with 479 Tech companies listed. ESG Guidelines for listed companies Best practices for the future: new ESG Guidelines for listed companies

The Euronext BEL 20 decreased 801 points or 19.94% since the beginning of 2020, according to trading on a contract for difference (CFD) that tracks this benchmark index from Belgium. Historically, the Belgium Stock Market (BEL20) reached an all time high of 4759.01 in May of 2007. The speculation tax consisted of a taxation at the special rate of 33% of capital gains on listed shares realised by an individual within 6 months following the purchase of the listed shares. In addition, the standard withholding tax rate for dividend, interest and royalty income has been increased (from 27%) to 30%.

Exchange Tax (TOB). SIX Financial Information Launches Tax and Regulatory Data Service for Belgian Stock Exchange Tax (TOB. 22.08.2017 10:15 am 

The stock exchange tax (TOB) is applicable to any taxable stock exchange transaction on Belgian or foreign financial instruments, concluded or executed in  

17 Oct 2017 The tax is also due on Belgian securities accounts held by get under the threshold may be a solution, but it will trigger the stock exchange tax.

As an example, a transaction executed through a Luxembourg bank or broker by a Belgian tax resident is now subject to the Belgian stock exchange tax. The tax rates remain the same, however the maximum amounts have been doubled to €1,300 for bonds, €1,600 for stocks and €4,000 for capitalization shares of CIVs. The stock exchange tax (TOB) is applicable to any taxable stock exchange transaction on Belgian or foreign financial instruments, concluded or executed in Belgium through a professional intermediary. As of 1 January 2017, the scope of Belgian stock exchange tax was broadened to cover also transactions that are carried out (directly or indirectly) on behalf of Belgian tax residents via a foreign intermediary or (e.g. internet) trading platform. Belgian tax reform: impact on the FS industry; Belgium decides to reduce corporate tax rate from 34% to 25%; Belgian Tax on Stock-Exchange Transactions: Action for Annulment before the Constitutional Court; Belgian Tax on Stock Exchange Transactions: Capitalising v. Distributing Shares

21 Oct 2008 Electronic version of the Canada - Belgium Income Tax Convention (a) shares (other than shares listed on an approved stock exchange in  The (Belgian or foreign) professional intermediary has to pay the tax on stock exchange transactions at the latest on the last working day of the month following the month in which the transaction was entered into or executed (Article 125, (1), first paragraph, 2nd point, Code on miscellaneous levies and taxes). Effective 1 January 2017, the scope of Belgian stock exchange tax was broadened to cover transactions that are conducted (directly or indirectly) on behalf of Belgian tax residents via a foreign intermediary or internet trading platform. As an example, a transaction executed through a Luxembourg bank or broker by a Belgian tax resident is now subject to the Belgian stock exchange tax. The tax rates remain the same, however the maximum amounts have been doubled to €1,300 for bonds, €1,600 for stocks and €4,000 for capitalization shares of CIVs. The stock exchange tax (TOB) is applicable to any taxable stock exchange transaction on Belgian or foreign financial instruments, concluded or executed in Belgium through a professional intermediary.