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(a) DIVIDENDS

The tax on income from personal property is levied at the rate of 6 per cent1 on foreign dividends received by the Belgian company; the tax is deducted at the source by whoever pays this income in Belgium. If it is paid directly abroad, it must be mentioned in the annual return made by the enterprise to the competent Controller of Taxes, who then collects tax at 6 per cent direct from the company.

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