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
The incredible problem Belgian residents detaining interests in French companies encounter since several years is not new : while both ...Read More
Article 5 of the Inheritance Tax Code (hereafter referred to as « ITC ») creates a legal fiction according to ...Read More
At a certain point in time many taxpayers are liable for a maintenance allowance. This can originate from a judicial ...Read More
The Court of Appeal of Liège will have been proved right by the administrative position regarding the repurchase of own ...Read More
Objection period: the administrative circular does not respect the guidelines of the Court of Cassation
On September 4th 2015 the Court of Cassation has permanently settled the controversy surrounding the admissibility of objections submitted based ...Read More
Tax allowance of 175.000 euros on registration duties for each property acquisition under 500.000 euros located in the Brussels Region
The Brussels government has implemented an important tax reform that aims at « keeping the middle class in Brussels or ...Read More
If there is a legal construction that is often used within the framework of SME’s, than it is the operation ...Read More
Belgium is a country of small and medium-sized family businesses. To make the transfer of these businesses to the next ...Read More
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!
The signature of a pre-sale agreement is by no means an insignificant act: the sale is complete between parties and ...Read More