Heel wat vennootschappen maken op vandaag gebruik van het regime van de liquidatiereserves. Mits betaling van een liquidatieheffing van 10% kunnen liquidatiereserves bij liquidatie van de vennootschap belastingvrij aan de aandeelhouder-natuurlijke persoon worden uitgekeerd
Companies making direct or indirect payments to recipients established in so-called tax havens are required to report these payments where they in total exceed EUR 100,000 during the taxable period. However, at the occasion of a new parliamentary question asked by Mr. Matheï on 30 June 2021, the Minister of Finance stated that “partially compliant” countries are also in scope of the reporting obligation for tax returns as from assessment year 2021.
On 4 June 2021, the Supreme Court (“Hof van Cassatie”/“Cour de cassation”) rendered a milestone decision accepting arguments developed by Eubelius both in appellate proceedings and before the Supreme Court.
De Nationale Bank van België heeft op 8 juni 2021 een circulaire uitgevaardigd die de correcte naleving van de waakzaamheidsverplichtingen die worden opgelegd door de antiwitwaswetgeving dient te verduidelijken,
In a press release dated 12 May 2021, Leasinvest Real Estate announced its intention to give up its public regulated real estate investment company (“BE-REIT”) status.
On 19 April 2021, a draft law on diverse financial provisions (the “Draft Law”) was published. The Draft Law was adopted by the Parliament at the end of May. Amongst other things, it amends the Belgian AIFM Law to integrate the ELTIF fund status
On 18 May 2021, the European Commission issued a communication on “Business Taxation for the 21st Century”. The announcements made therein are expected to translate into actual legislative proposals in the next three years.
As mentioned in our newsflash of 21 April 2021, the text of the government declaration indicated that it was the intention to modify the tax treatment of company cars by 2026 and move to zero emission vehicles.
De fiscus weet al behoorlijk veel over de burgers en een groot deel van die informatie is opgeslagen in een “datawarehouse”.
In the aviation sector, identifying "green" economic activities and projects is not an easy task. The European Commission has published Steer's study on the criteria to be taken into account when establishing which specific activities in the aviation sector could be beneficial to the environment.
