Arizona coalition: summary of the main tax measures

The Arizona government has reached an agreement on tax measures. Our News Flash summarises the ones which are likely to impact your business. The summary is based on the final version of the Arizona coalition agreement.

 Key highlights include:

• Changes to the parent-subsidiary tax exemption regime.
• Introduction of a taxation of capital gains realised by individuals.
• Introduction of an exit tax for transfers of seat and cross-border reorganisations.
• Changes to the group contribution regime (Belgian tax consolidation regime).
• Introduction of a tax regime framework for carried interest schemes with maximum 30% rate.
• Introduction of a framework for cafeteria plans with a limitation of the gross salary swap to 20%.