opcentiem

== Dutch == === Etymology === From op- (“upward, additional”) +‎ centiem (“1/100 of a franc”), presumedly modelled on strictly parallel opcent. === Pronunciation === Hyphenation: op‧cen‧tiem === Noun === opcentiem m (plural opcentiemen, diminutive opcentiempje n) (Belgium) (generally in the plural: opcentiemen) An addition of 1 percent to a tax, which is imposed by another public authority, e.g. by way of municipal or provincial supplement to the Belgian income tax