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  • 11-12-2015


As part of the tax shift from labour to capital, banks and insurance companies will have to contribute an additional EUR 100 million to the Belgian budget by way of a new tax. The so-called bank tax, which isn't so much an additional levy as it is a reduction in qualifying deductions from the tax base, was introduced by the Omnibus Act of 10 August 2015 (Belgian State Gazette, 18 August 2015) (hereinafter, the "Omnibus Act").

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