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You are here: Australian Digital Collections / Classic Texts in Australian and International Taxation Law
Taxation of Foreign and National Enterprises Volume 2 - Belgium


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Belgium
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PART I. —GENERAL DESCRIPTION OF SCHEDULAR AND COMPLEMENTARY INCOME-TAX SYSTEM.1
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PART II. —METHODS OF TAXING FOREIGN AND NATIONAL ENTERPRISES
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PART III. —METHODS OF ALLOCATING TAXABLE INCOME
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Annex
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TABLE OF TARIFFS
   
I. LAND-TAX (TAX ON INCOME FROM LANDED PROPERTY)
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II. TAX ON INCOME FROM PERSONAL PROPERTY1
   
A. Income of Belgian Origin
   
B. Income of Foreign Origin or Income assimilated there$$$to
   
C. Income other than Annual Income
   
D. Special Tax assimilated to Personal Property Tax, deducted at Source
   
III. PROFESSIONAL TAX (TAX ON INCOME FROM TRADE AND PROFESSIONS)
   
IV. COMPLEMENTARY PERSONAL TAX


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C. Income other than Annual Income

16. Premiums of prizes of national public funds:

           
Percentage rate of tax 
Not exceeding 25,000 francs  3 
Not exceeding 50,000 francs  4 
Not exceeding 100,000 francs  6 
Not exceeding 150,000 francs  8 
Exceeding 150,000 francs  10 
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