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Tax alert
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New administrative guidelines with respect to dividends from

The Belgian tax authorities have recently published a circular letter as a reaction on the judgment of the European Court of Justice (“ECJ”) in the KBC case (C-439/07 and C-499/07). In this circular the tax authorities explain their viewpoint on the application of the participation exemption in relation to dividends from “third countries”.
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9-11-2009
Contact

Ben Devroye
+ 32 (2) 774 9320
ben.devroye@be.ey.com

Steven Claes
+ 32 (2) 774 9420
steven.claes@be.ey.com

Werner Huygen
+ 32 (2) 774 9404
werner.huygen@be.ey.com

Karel Dewagtere
+ 32 (2) 774 9872
karel.dewagtere@be.ey.com

Anne Van de Vijver
+ 32 (2) 774 9352
anne.van.de.vijver@be.ey.com
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