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09Dec

Tax on conversion of bearer securities

The Act of 14 December 2005 regarding the abolishment of bearer securities lays down that all bearer securities should be converted into dematerialised or registered securities before 31 December 2013 at the latest.

One of the new tax measures included in the Belgian budget agreement for 2012 provides that the conversion of bearer securities into dematerialised or registered securities would be taxed at a rate of 1% (in 2012) and 2% (in 2013). Read more

Posted: December 9th, 2011