June 2013 Legislation modifies the method which is used to calculate and determine the rate of the notional interest deduction. On the basis of the average return of the 10-year government bond (OLO) in the months July, August and September it is calculated.
2.63% Belgian notional interest deduction will be applicable to assessment year 2015 and 3.13% will be applicable to small and medium size enterprises (SMEs).2.742% and 3.242% for SMEs will be applicable for assessment year 2014.
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