| Percentage rate of tax |
|
| 1. Income from shares in commercial or non-commercial companies and partnerships having their head office or principal administrative establishment2 in Belgium, except as provided in No. 11 below3 |
22 |
| 2. Income from bonds or other debts incurred by the companies or partnerships mentioned in No. 1, except as provided in No. 13 below3 |
15 |
| 3. Income from debts4 incurred by individuals or companies and partnerships other than those mentioned above |
15 |
| 4. Income from deposits4 other than those specified under Nos. 8 to 11 below |
15 |
| 5. Income from the rent, lease, use or concession of all personal property (but see, as regards hunting and fishing rights, letter D below) |
15 |
| 6. Income from capital invested in companies, other than share companies, by sleeping partners |
105 |
| 7. Income from bonds issued by the Belgian State, the provinces, communes and other public bodies1 and from debts incurred by them |
2 |
| 8. Income from deposits with the Caisse générale d’Epargne et de Retraite and the Caisse des Dépôts et Consignations2 |
2 |
| 9. Income from deposits with other public savings banks2 3 |
2 |
| 10. Income from loans granted after July 1st, 1932, to agricultural or commercial enterprises which have their seat in Belgium, provided it is shown that such loans were specially intended to provide employment4 |
2 |
| 11. Income from deposits with private savings banks satisfying certain conditions
2 3 5 |
5 |
