Limitation on offsetting dividend tax and gambling tax with corporate income tax (vpb)

What changes?

Do you own a company and do you file corporate income tax (vennootschapsbelasting, vpb)? In the future, you can offset gambling tax and dividend tax (so-called withholding taxes) up to a maximum amount: the amount payable in corporate income tax. Your company cannot deduct more than you must pay in corporate income tax.

This also means that if your company has suffered loss, you cannot offset the withholding taxes in that year. If your company has paid more in withholding taxes than you are allowed to offset, you may offset the remaining withholding taxes in a future year with the vpb you owe at that time.

For whom?

Entrepreneurs that file corporate income tax

When?

This change in regulation enters into force on 1 January 2022.