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Cet article est seulement disponible en Néerlandais....

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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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Cette publication n’est disponible qu’en anglais....

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Cette publication n'est disponible qu'en anglais....

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Cette publication n'est disponible qu'en anglais....

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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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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…...

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Holiday accumulation is the next step for employees to plan their career and work – life balance. Since these provisions of the law on agile and workable work come into effect on 1 February 2018, this newsflash briefly explains what the system of holiday accumulation means, how it is introduced,…...