Belgium is also ditching a tax that has been dubbed the ‘tax on misery’.
Monies that one partner pays to the other to acquire the family home when they divorce will no longer be taxed at 2.5 percent. Instead the basic rate tax of 1 percent will be charged.
The arrangement also applies to couples who have been co-habiting. The lower 1 percent rate will be charged if people divorce or separate after marriage or having co-habited for at least one year.
If the marriage falters before the year is out or partners go their separate ways before they have cohabited for a year the higher 2.5 percent rate will still be charged.
A new arrangement at the doctor’s too: the amount of money you have to pay out of your own wallet that will not be reimbursed by your health fund if you visit a consultant is being set at EUR 12.00 from January 1 onwards. Patients who qualify for the reduced rate will pay EUR 3.00.
Flandersnews.be / Expatica