On 30 December 2011, the Act of 28 December 2011 containing various (tax) measures was published in the Official Gazette.  It contains some – but not all – of the measures announced by our government in December of last year.

The personal income tax provisions, recorded in this recent Act, concern:
-       changes in the tax charge on interest and dividend income;
-       new valuation method with regard to the taxation of the benefit in kind for the private use of ‘company cars’;
-       major changes with regard to ‘expenses for energy savings’ in houses;
-       increased valuation for the benefit in kind of stock options.

Most of the envisaged measures will come into force as from 1 January 2012.

You can find more information on our website:  http://www.taxreform.be/

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