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 ...
This recent ruling of the Court of appeal of Ghent shows that capital gains on shares realised by private individuals may be taxed (at a rate of 33%) ...
As one of the founders of Bloom, I am pleased to announce that our law firm will soon be active in the metaverse (see below the itw of my partner Mich ...
