• If annual profits < BEF 1 million (ECU 25 733), the rate is 28.84% instead of 40.17% VAT returns: abolition of the system of annual returns if turnover < BEF 3 million (ECU 77 200); quarterly returns if turnover < BEF 20 million (ECU 500000); monthly returns if turnover > BEF 20 million • Tax credit of 7.5% up to a maximum of BEF 800000 (ECU 20 590) for increases in own capital
Αν τα ετήσια κέρδη < 1 εκατ. BEF (25 733 Ecu) o συντελεστής είναι 28,84 % αντί για 40,17 % 2.