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1 and 2. TAXPAYERS AND TAXABLE INCOME

This tax, representing in 1933 about 28 per cent of the yield from schedular taxes, is imposed upon income from any land or buildings situated in Belgium; it therefore does not apply to property owned abroad by persons domiciled or resident in Belgium.2

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EXEMPTIONS

Property is exempt from this tax if it fulfils the three following conditions: if it is national domain land: if it is at the same time essentially unproductive; if it is allocated to some public or public utility service.

Exemption is further granted to premises or parts of premises which an owner without any pursuit of gain may have devoted to the exercise of public worship, to education, or to the establishment of hospitals, hostels, clinics, dispensaries or similar charitable institutions.

This tax is not collected for the first ten years after a house is built, provided the owner can furnish proof that building began after December 31st, 1927, and that the house was occupied before January 1st, 1931.

This remission is subject to certain conditions regarding sanitation and habitableness; moreover, the cadastral income from these houses may not exceed certain maxima fixed according to the class of commune.1

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