On 16 September 2021, the Court of Justice of the European Union issued its judgement on whether the Belgian excess profit rulings could qualify as State aid scheme or not.
The so-called reconstitution reserve is part of the additional economic, tax and financial measures to soften the economic consequences of the COVID-19 pandemic and supports companies to restore their equity level and safeguard sufficient cash flow and solvability in the years to come.
Kleine vennootschappen genieten in de vennootschapsbelasting enkele fiscale voordelen. Hoewel talrijke autonome gemeentebedrijven voldoen aan de materiële voorwaarden om als “klein“ te worden aangemerkt, lijkt de fiscus nu deze voordelen aan autonome gemeentebedrijven te ontzeggen louter omdat ze geen “vennootschap” zijn in de zin van het WVV. Een discriminerende én concurrentieverstorende interpretatie.
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.
