2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Belgium capital gains: generally exempt for private investors on shares; TOB stock exchange tax on transactions; real property gains taxed. Trigger on: "Belgium CGT", "capital gains Belgium", "Belgium shares exempt", "TOB Belgium", "Belgium tax on shares", "Belgium no capital gains tax", "beurs van transactie", "Belgium property gain tax".
Use this skill whenever asked about Belgian income tax (Personenbelasting / Impot des personnes physiques) for self-employed individuals. Trigger on phrases like "personenbelasting", "IPP", "belastingaangifte", "belastingvrij minimum", "gemeentebelasting", "beroepskosten", "sociale bijdragen", "VAPZ", "PLCI", "Belgian income tax", "self-employed tax Belgium", "Tax-on-web", or any question about computing or filing income tax for a self-employed person in Belgium. This skill covers progressive brackets (25--50%), belastingvrij minimum, gemeentebelasting, beroepskosten (actual vs forfaitaire), sociale bijdragen deductibility, VAPZ/PLCI pension deduction, and Tax-on-web filing. ALWAYS read this skill before touching any Belgian income tax work.