September 3rd, 2007 by lana
During your stay in Belgium, you might consider purchasing real estate in here. Rental charges are often high and the potential tax benefits resulting from a mortgage loan for the acquisition of Belgian real estate encourages some expats to invest in Belgian real estate. ( for more info click here)
September 3rd, 2007 by lana
Corporate income tax
The standard corporate income tax rate in Belgium is 33.99%. Property holding companies are taxed on any rental income received after allowable expenses, including certain interest and depreciation. Straight-line depreciation rates of 3% and 5% per annum are generally accepted by the tax administration for commercial and industrial buildings respectively. Accelerated depreciation may be available to companies in respect of property they occupy.
( for more info click here)
August 31st, 2007 by lana
he Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax. ( for more info click here)
August 31st, 2007 by lana
The sale of immovable property is normally exempt from VAT. This exemption does not apply to:… ( for more info click here)
August 30th, 2007 by lana
If you are resident in the Netherlands (which will be the normal situation for a native-born Dutch individual) then you are taxable on your world-wide income and capital gains from ’substantial participations’). The wealth tax applies, as do inheritance and gift taxes. ( for more info click here)
August 30th, 2007 by lana
Income tax (and social security contributions)
Income tax is a tax on earnings. In the Netherlands there are three categories of taxable income (three ‘boxes’), each with its own rate. ( for more info click here)
August 30th, 2007 by lana
Property taxation is a complex subject that requires expert professional advice. PropertyInvesting.net are not experts on taxation – this section is meant more to get you warmed up to some opportunities for optimisation, some pit-falls and highlight the positive aspects of property taxation that has been designed by the UK Government to help stimulate property investment and prudent economic activity.
August 30th, 2007 by lana
Investor considerations
# The buyer of real estate is chargeable with transfer tax.
# Under certain conditions, the disposal of shares in real estate companies is subject to transfer tax.
# An insurance tax is payable by the insurer on certain premiums.
# A one-time capital tax is payable on the issue of shares.
# Certain consumer goods are subject to excise taxes.
( for more info click here)
August 30th, 2007 by lana
Although Dutchtax.net only deals with corporate income tax, dividend withholding tax, real estate transfer tax and capital duty for corporations, we include the following overview of the most relevant tax rates, including VAT and personal income tax, for the convenience of our visitors. Please note that this table does not take into consideration the many exceptions, details or deviations which may be applicable. ( for more info click here)
August 30th, 2007 by lana
Real Estate Tax
Real estate taxes (onroerendzaakbelasting) are based on the value of the property and are paid by both the owner and the user. Each municipality is entitled to determine its own tariffs for real estate taxes which are applicable for four years. The tariffs (owner and user tariff) for the real estate taxes are typically between 0.1% and 0.3% of the property value. ( for more info click here)