A 0.09 % tax ( subject to a maximum of ?1.300 per transaction ) is charged for distributing shares of investment companies, certificates of contractual investment funds, bonds of the Belgian public debt or the public debt of foreign states, nominative or bearer bonds, certificates of bonds, etc . A 1.32 % tax ( subject to a maximum of ?4.000 per transaction ) is charged for accumulating shares of investment companies and 0.27 % ( subject to a maximum of ?1.600 per transaction ) for any other securities ( such as shares ).
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