Belgium – Taxation


VAT 21% on all goods since 1 January 1996, including pleasure craft. First Registration tax payable on new boats above 7.5m LOA when putting them in use. At each re-sale this registration tax or B.I.V. is due again and decreases by 10% per annum (with a minimum tax of 62.50EUR). When selling a used boat from a dealer to an individual, VAT is applicable.


Leave a Reply