As from 18 March 2020, the Belgian government published various tax measures in order to deal with the economic impact of the COVID-19 crisis. Hereby an overview of the most relevant measures that have been adopted.
De coronavirus crisis heeft verregaande economische gevolgen. Daarom besliste de Belgische overheid om ondernemingen en particulieren verschillende fiscale steunmaatregelen aan te bieden.
In January 2020, the Commission published its decision to open an in-depth investigation into the tax exemption granted to port authorities in Italy following that State’s refusal to adopt the appropriate measures suggested by the Commission.
On 14 November 2019 the CJ issued a preliminary ruling in the (second) Dilly’s Wellnesshotel case (C-585/17). Austria decided to limit an existing energy tax rebate scheme to the manufacturing industry as of 2011.
CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax if they are comparable to domestic pension funds (College Pension Plan of British Columbia
De maatschap is een vaak aangewende structuur bij een vermogens- en successieplanning. Via de maatschap kunnen schenkers immers vermogen overdragen aan begiftigden (en dus vrijwaren van erfbelasting) met behoud van de gewenste controle.
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Een abattement is een korting op registratierechten die in het Brussels Hoofdstedelijk Gewest verkregen wordt indien volgende cumulatieve voorwaarden vervuld zijn, met name (i) de koper is een natuurlijke persoon
On 30 January 2018, the EU Commission issued a notice regarding the impact of Brexit in the field of customs and indirect taxation.
In its notice, the EU Commission calls for preparedness from EU stakeholders, and recalls that, unless an agreement would provide for another date, the United Kingdom will have to be treated as a non-EU country as from 30 March 2019.
Following the Flemish and Walloon Regions, Brussels finally introduced the possibility to cancel an agreement related to the transfer of a real estate asset without adverse tax consequences.
In our last Real Estate Quarterly, we mentioned the transfer of the current “City Tax” from the Municipalities to the Region for harmonisation purposes.
The Ordinance entered into force on 1 January 2017 and the tax is due as from 1 February 2017.
