This is evident from figures from the Federal Public Service Finance on Tuesday. The securities tax is a tax on securities accounts with an average value of more than 1 million euros. The standard rate is 0.15 percent. Last year during the budget negotiations, the tax was finally left untouched. During the negotiations of the government summit, an increase was on the table.
The De Croo government introduced the tax that applies to both natural persons and legal persons (companies, foundations, non-profit organisations). The levy has been due since February 26, 2021. In the fall of 2019, the Constitutional Court annulled a first version of the tax introduced by the previous government. The rate in the new securities tax remained at 0.15 percent, but the modalities are different.
Last year, the tax on stock exchange transactions brought in less money: 349.2 million euros compared to 447.5 million euros. The stock exchange tax is levied on the purchase and sale of financial securities.
Finally, the withholding tax generated 4.88 billion euros in 2022, of which 3.73 billion euros in withholding tax on dividends. There is a sharp increase here: for 2021, respectively, 3.93 billion and 2.83 billion euros are shown in the tables.
