News

2025/05/22: Is the Cayman Tax applicable to master-feeder fund structures ?
This is one hot topic for Belgian tax practitioners dealing with fund structuring involving (on top) Belgian individuals (HNWI). 1. Definition of " ...
2025/05/19: Participation exemption regime : new condition of financial fixed asset. Why does the size of the holding company matter? Is dividend income considered as turnover? Opinion of the Council of State
I have provided some insights in L'Echo (article of Philippe Galloy [1]) into (i) the impact of the strenghtening of the Belgian participation exempti ...
2025/05/07: New Exit Tax : contrary to EU tax law?
I shared my insights in the financial newspaper De Tijd about the preliminary draft bill concerning the new capital gains on financial assets. The que ...
2025/04/29: The preliminary tax bill concerning the new capital gains tax.
Michel Maus en myself have published in the financial newpapers De Tijd and L'Echo a critical opinion on the preliminary tax bill concerning the new c ...
2025/04/21: Major changes to the CAP (central notification point for accounts)
I shared some insight in De Tijd about upcoming major changes to the CAP (central notification point for accounts) (CAP/PCC). 1. Notification of cr ...
2025/04/15: Belgian tax reform - (Unexpected) changes to the Belgian participation exemption regime !
A preliminary draft bill implements certain tax measures of the new governmental agreement (arizona), amongst others several changes to the Belgian pa ...
2025/04/10: Investment fund managers will benefit from a new attractive tax regime. Carried interest taxable at 25% : Belgium vs. Luxembourg
I had the pleasure of being interviewed by L'Echo (article of Philippe Galloy) with respect to the new tax regime of carried interest in Belgium (draf ...
2025/03/31: Carried interest : introduction of a new attractive tax regime in Belgium
There is currently no specific tax regime for carried interest, leading to legal uncertainty and tax disputes. One of the key issue is whether the ret ...
2025/02/23: New capital gains tax : the controversial exemption for shares held >10 years and large M&A deals
New capital gains tax : the controversial exemption for shares held >10 years and large M&A deals 1️⃣ New 10% capital gains tax Capit ...
2025/02/14: NEW EXIT TAX UPON RELOCATION / CROSS-BORDER REORGANISATION
The new Belgian government Arizona has agreed to introduce a new exit tax upon an outbound transfer of seat of a Belgian company. An entry into force ...
2024/08/05: The prospect of higher taxes on the wealthy in the UK and France has led many HNWI to consider moving abroad.
In the UK, Prime Minister Keir Starmer’s Labour government is planning to abolish the non-dom regime. In France, the left-wing alliance (Nouveau Fro ...
2024/07/17: 'Belgium anticipates a new influx of French tax exiles'.
Le Monde has published an interesting article on the potential influx of "tax exiles' (exilés fiscaux) in Belgium, following the (relative) victory o ...

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