Tax in history: the 100th anniversary of the Belgian income tax

The Belgian Income Tax Code (the‘BITC’) originatesfrom the new legislation adopted after the World War Iand, more specifically, the law of 29 October 1919.1As aresult, this fundamental piece of legislation underlyingthe Belgian income tax system is celebrating its 100thanniversary.In consideration of that occasion, this article describesthe rationale of the Law of 1919 and how it was affectedby the other major income tax reform in Belgium in thetwentieth century (1962). It concludes by discussingwhether fundamental reforms are to be expected in thisarea in the near future.