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Tax alert
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Belgian Government sets Belgian Notional Interest Deduction Rate

The Belgian Council of Ministers has set the maximum Notional Interest Deduction (“NID”) percentage at 3.80% during its last meeting, on November 13, 2009. Small and Mid-sized Enterprises (“SMEs”) can claim a maximum NID of 4.30%. 

The new maximum rates of NID would apply for tax years 2011 and 2012, i.e. for income years ending per December 31, 2010 (and after) respectively December 31, 2011 (and after).

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19-11-2009
Contact

Herwig Joosten
+ 32 2 774 9349
herwig.joosten@be.ey.com
Werner Huygen
+ 32 2 774 9404
werner.huygen@be.ey.com
Steven Claes
+ 32 2 774 9420
steven.claes@be.ey.com
Hans van Haelst
(Tax Desk in New York)
+1 212 773 7907
hans.vanhaelst@ey.com
 Colophon
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