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Europe Daily Bulletin No. 11284

28 March 2015
ECONOMY - FINANCE - BUSINESS / (ae) taxation

27/03/2015 (Agence Europe) - Dividend taxation in Belgium breaches EU Parent-Subsidiary Directive. On Thursday 26 March, the European Commission sent Belgium a reasoned opinion pointing out that it is in breach of provisions of the Parent-Subsidiary Directive (2011/96/EU), which provides for the non-taxation of profits received by the parent company from a subsidiary established in another member state. The Commission says that at present, Belgian tax rules do not allow income from financial...

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