Belgium: Parent-Subsidiary directive; exit tax | KPMG | GLOBAL
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Belgium: Anti-hybrid rule in Parent-Subsidiary directive; exit tax installment payments

Belgium: Parent-Subsidiary directive; exit tax

In Belgium, legislation implementing changes to the “Parent-Subsidiary directive” and introducing a “spread” or installment payment regime relating to the exit tax liability was published in the official gazette on 8 December 2016.


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The law contains the following measures:

  • Provisions to implement changes to the Parent-Subsidiary directive—specifically an anti-hybrid and anti-abuse rule
  • Provisions allowing the exit tax to be either made in a direct or spread payment

The measures are effective with reference to the date of the law’s publication.


Read a December 2016 report prepared by the KPMG member firm in Belgium

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