Tax Survey 2013 - Belgium and Indirect Tax

Tax Survey - Research and Documentation Department Staff Service Expertise and Strategic Support

By publishing the "Tax Survey", the Research and Information Department of the Federal Public Service Finance aims at providing a regularly updated overview of the tax legislation in Belgium.

Unless stated otherwise, the legislation described is the one which applies:
– on 1 January 2013 as far as indirect taxation (part II) is concerned.

PART II : INDIRECT TAXATION
CHAPTER ONE VALUE ADDED TAX (VAT) 165
1.1. Definition 165
1.2. Persons liable to VAT 165
1.3. Taxable transactions 167
1.4. Exemptions 172
1.5. The tax basis 174
1.6. The VAT rates 174
1.7. The deduction of VAT (or deduction of the input tax) 177
1.8. Submission of returns and payment of the tax 178
1.9. Special systems 179
CHAPTER TWO REGISTRATION DUTIES, MORTGAGE DUTIES AND COURT FEES 181
2.1. Registration duties 181
2.2. Mortgage duty 192
2.3. Court fees 192
CHAPTER THREE ESTATE DUTIES 193
3.1. Inheritance tax and transfer duty upon death 193
3.2. The compensatory tax for inheritance tax 203
3.3. The annual tax on unit trusts, credit companies and insurance companies 203
CHAPTER FOUR MISCELLANEOUS DUTIES AND TAXES 205
4.1. Duties on written documents 205
4.2. Tax on stock-exchange and carry-over transactions 206
4.3. Tax on bearer securities 208
4.4. Annual tax on insurance transactions 208
4.5. Annual tax on profit-sharing schemes 210
4.6. Tax on long-term savings 210
4.7. Bill-posting tax 211
4.8. Annual tax on credit institutions 211
CHAPTER FIVE CUSTOMS PROCEDURES UPON IMPORTATION, EXPORTATION AND TRANSIT213
5.1. Duties upon importation 213
5.2. Customs approved treatment 214
CHAPTER SIX EXCISE DUTIES 225
6.1. Definition 225
6.2. Classification of excise duties 225
6.3. Tax base 226
6.4. General arrangements for excise duty 226
6.5. Excise duty system for non-alcoholic beverage and coffee 229
6.6. Checks 230
6.7. Rates 231