Le Monde has published an interesting article on the potential influx of "tax exiles' (exilés fiscaux) in Belgium, following the (relative) victory o ...
In a recent parliamentary question dated 18 December 2023, the deputy Marco Van Hees asked the minister of Finance what his stance is on the tax aspec ...
The Court of first instance of Brussels ruled on 21 April 2023 that interest payments made by a Belgian company to a low-taxed Swiss company could not ...
The draft legal texts transposing the 15% minimum tax into Belgian law are ready (implementation of the EU Directive 2022/2523 of 14 December 2022).
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For the first time, a Belgian court has ruled on the question whether an outbound transfer of seat of a Belgian company could trigger a dividend (with ...
A lot of Belgian residents (HNWI, Belgian group of companies,...) use a Luxembourg holding (the so-called SOPARFI) as part of their tax planning.
I ...
In a decision dated 31 March 2022, the Luxembourg Administrative Court of Appeal denied the application of the Luxembourg participation exemption regi ...
In the last issue of Agefi, I comment a recent judgment dated 23 September 2022 in which the Luxembourg administrative tribunal requalified an interes ...
In a recent ruling, the application of the Belgian anti-abuse provision laid down in article 344(1) of the Belgian Income Tax Code (BITC) was rejected ...
In its second action plan against tax and social fraud, of 1 April 2022, the Belgian government announced that the Belgian tax authorities have been r ...
How are stock spinoffs taxed at the level of the common shareholder / Belgian individual ?
Is the distribution by a company (parent) A of the share ...
