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This article is only available in Dutch....

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Saskia Lust, co-head of our Family Owned Business and Private Client practice, wrote an article on the Belgian ‘Cayman tax’ and its impact on wealth and estate planning in Belgium. This article, published in the Trusts and Trustees journal of 28 December 2017 (Oxford University Press), is the written reproduction…...

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On 22 December 2017, the Belgian parliament approved the Corporate Income Tax Reform Act that includes among others a reduction of the corporate income tax rate, a minimum taxable basis, a reform of the holding regime and a tax consolidation regime. The Income Tax Reform Act was published in the…...

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Following the increasing difficulties with the enforcement of the legislative framework applicable to Food for Special Medical Purposes (FSMP) reported by national authorities of Member States, the European Commission has published on 25 November 2017 the Notice on the classification of FSMP. This gives the opportunity to take a closer…...

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On the 6th of February 2018 the European Court of Justice (ECJ) delivered an important judgement concerning the social security-certificate E101/A1. Certificates issued by another Member State can be disregarded if they were fraudulently obtained and the competent authority doesn’t review or withdraw the certificate in the light of these…...

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The Belgian VAT exemption has been restricted since December 2017 upon request of the European Commission. While article 148 of the EU VAT Directive provides in a VAT exemption for “vessels used for navigation on the high seas” the Belgian VAT exemption only spoke of ‘seagoing vessels’[1] so that it did…...

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This seminar will be held in Belgium, and will cover the legal and tax aspects of structuring an investment in Dutch real estate: Main tax and legal aspects of investing in Dutch real estate Major differences with Belgium Focus on two asset classes: healthcare and logistics Date: Tuesday 20 February…...

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For effective estate planning at international level, one needs to get an in-depth understanding of a series of legal systems. It is only by comparing the pro’s and con’s of each system that one will be able to take the best informed decision. Given the increased complexity of tax and…...