News

Tax law is a constantly evolving discipline. We have selected and analysed the most recent tax news. Enjoy reading!

 

THE FRENCH-BELGIAN DOUBLE TAXATION : THE COURT OF CASSATION CONDEMNS THE POSITION OF THE ADMINISTRATION

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The incredible problem Belgian residents detaining interests in French companies encounter since several years is not new : while both ...

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Once again the « mortuary clause » survives the tax authorities’ attacks

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Article 5 of the Inheritance Tax Code (hereafter referred to as « ITC ») creates a legal fiction according to ...

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Maintenance allowances are deductible …. if the fixed expiry dates are respected

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At a certain point in time many taxpayers are liable for a maintenance allowance. This can originate from a judicial ...

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The repurchase of own shares: the administration revises its disputed position

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The Court of Appeal of Liège will have been proved right by the administrative position regarding the repurchase of own ...

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Objection period: the administrative circular does not respect the guidelines of the Court of Cassation

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On September 4th 2015 the Court of Cassation has permanently settled the controversy surrounding the admissibility of objections submitted based ...

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Tax allowance of 175.000 euros on registration duties for each property acquisition under 500.000 euros located in the Brussels Region

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The Brussels government has implemented an important tax reform that aims at « keeping the middle class in Brussels or ...

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Construction usufruct/bare ownership : the tax authorities must prove the taxable advantages

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If there is a legal construction that is often used within the framework of SME’s, than it is the operation ...

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Exemption of donations of family businesses or companies in the Brussels Region

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Belgium is a country of small and medium-sized family businesses. To make the transfer of these businesses to the next ...

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Do you reconsider your decision after having signed a pre-sale agreement for a building located in Brussels? Finally the Brussels taxation rules have been adapted!

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The signature of a pre-sale agreement is by no means an insignificant act: the sale is complete between parties and ...

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