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This week, an agreement was reached between the Belgian government parties on the final set of new corporate tax measures in the context of the Belgian Federal Budget 2012. The measures will be put to vote in parliament shortly and are proposed to enter into force as of 1 January 2012.

The final list of measures does not substantially differ from the measures previously announced. However, some very last minute changes to the texts may have an important impact for Belgian corporate tax payers. The update is based on the new texts circulated on Friday 27 January.