Belgium Publishes Law Repealing Fairness Tax and Amending/Clarifying Recent Tax Reforms

On 10 August 2018, Belgium published the Law of 30 July 2018 on miscellaneous income tax law provisions in the Official Gazette. The Law includes:

• Repeal of the fairness tax, which is effective from 1 January 2018 (the 2019 assessment year) in general, but also effective retroactively to when the tax was introduced in respect of cases where it violated the EU Parent-Subsidiary Directive ({News-2018-03-08/A/2-previous coverage});
• New anti-abuse provisions in relation to the notional interes…