Home  Journals  Finance and Credit  13(397) - 2010 April

Peculiarities of Property Taxation in Belgium

Available online: 8 April 2010

Subject Heading: FOREIGN EXPIERENCE

JEL Classification: 

This article reveals the gift tax and the inheritance tax imposed in Belgium. The procedure of recognition of tax resident status may be found in the article. Besides the taxpayers and their division into classes, the method of tax base calculation and the types of tax rates are taken into consideration.

Keywords: gift tax, tax resident, residence method, territoriality method, inheritance tax

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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