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1. TAXPAYERS

This tax is an impersonal tax payable irrespective of the status, nationality and social or family circumstances of the individual, partnership or company that pays or receives income in Belgium. It is imposed upon all income from personal property — except such as is expressly exempted by special provisions enacted in the public interest — whenever that income actually materialises. Nevertheless, although the tax is applied without discrimination to all personal income and even to income from real property received abroad, its rate differs substantially according to the kind and origin of the income.

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