Belgium's Taxation of Capital Gains

One reason for Belgium's popularity in international tax-planning structures is the absence of capital gains tax for individuals. Belgium does not have a wealth tax, either, so that makes the country attractive for wealthy individuals.
The financial newspaper De Tijd reported on June 8 that the Supreme Court of Justice had dealt a serious blow to the tax-exempt regime of capital gains realized by an individual on his shares of a company. This gives us an opportunity to review the current rules regarding Belgium's capital gains tax regime.

Belgium's Taxation of Capital Gains, Tax Notes International, 8 August 2011
PDF belgium-s-taxation-of-capital-gains.pdf