The digital services tax (DST) was at first proposed in January 2019, but it was on hold due to the general elections. Again the proposal was reintroduced in July 2019, but was not discussed in the national parliament.
An updated version of the initial digital services tax (DST) proposal was added in June 2020 to the agenda of a parliamentary committee. As proposed, a digital services tax (DST) would impose a 3% tax rate on enterprises that generate revenue from the following activities:
- Selling user information collected from user activities on a digital platform;
- Selling advertising space on a digital platform; and
- Providing digital intermediation services to users of a digital platform by facilitating the exchange of supplies of goods or services between those users.
Entities subject to the proposed digital services tax (DST) would have worldwide revenue derived from digital activities for the relevant financial year exceeding €750 million and revenue derived from digital activities in Belgium exceeding €5 million.
