Vennootschapsbelasting


Het lot van liquidatiereserves bij geruisloze fusies en partiële splitsingen: verlies liquidatieheffing!

Het lot van liquidatiereserves bij geruisloze fusies en partiële splitsingen: verlies liquidatieheffing!
23/07/2021

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

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Important update on payments to tax havens for assessment year 2021

Important update on payments to tax havens for assessment year 2021
06/07/2021

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.

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Supreme Court renders milestone ruling on legal certainty protecting taxpayers’ rights

Supreme Court renders milestone ruling on legal certainty protecting taxpayers’ rights
28/06/2021

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.

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Verplichting voor financiële instellingen om in het verleden uit het buitenland gerepatrieerde geldmiddelen opnieuw onder de loep te nemen ?

Verplichting voor financiële instellingen om in het verleden uit het buitenland gerepatrieerde geldmiddelen opnieuw onder de loep te nemen ?
23/06/2021

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,

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Renouncing BE-REIT or FIIS status: the Ruling Commission clarifies the tax consequences

Renouncing BE-REIT or FIIS status: the Ruling Commission clarifies the tax consequences
22/06/2021

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.

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The ELTIF: amendments in the Belgian AIFM Law

The ELTIF: amendments in the Belgian AIFM Law
17/06/2021

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

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Far-reaching EU tax reform plans announced: what they could mean for corporate taxpayers

Far-reaching EU tax reform plans announced: what they could mean for corporate taxpayers
20/05/2021

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.

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The zero-emission company car as the new standard

The zero-emission company car as the new standard
19/05/2021

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.

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Op weg naar de alwetendheid van de fiscus? DAC 7 gepubliceerd, DAC 8 op komst

Op weg naar de alwetendheid van de fiscus? DAC 7 gepubliceerd, DAC 8 op komst
19/05/2021

De fiscus weet al behoorlijk veel over de burgers en een groot deel van die informatie is opgeslagen in een “datawarehouse”.

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Sustainable taxonomy in the aviation sector: European Commission publishes Steer’s study on projects and investments that have climate and environmental benefits

Sustainable taxonomy in the aviation sector: European Commission publishes Steer’s study on projects and investments that have climate and environmental benefits
17/05/2021

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.

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