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Tax efficiency of leveraged dividends challenged by recent court decision

Belgium - April 10 2018 Traditionally, Belgian tax law has been rather flexible in accepting the tax deductible character of interest due on leveraged financing structures...

New Belgian tax incentive for innovation income adopted

Belgium - February 20 2017 Today, 20 February 2017, a law introducing a new tax incentive for “innovation income” is published in the Belgian Official Gazette. The new incentive...

Xavier Gillot, Manuel Campolini, Ignace Vernimme.

Hong Kong soon to be considered as a “tax haven” for Belgian tax purposes

OECD, Belgium, Hong Kong - August 4 2016 The Belgian Program Law of 1 July 2016 has, amongst others, broadened the scope of application of the already existing reporting obligation for...

Jan Bogaert.

Hervorming van het regime voor aftrek voor octrooi-inkomsten

Netherlands - July 5 2016 Hervorming van het regime voor aftrek voor octrooi-inkomsten: nieuwe vrijstelling voor innovatie-inkomsten in de pijplijn Het wetsontwerp houdende...

Simone Vandewynckel, Erik Valgaeren, Xavier Gillot, Ignace Vernimme.

Réforme du régime de déduction pour revenus de brevet

Belgium - July 5 2016 Réforme du régime de déduction pour revenus de brevet: un nouveau régime de déduction pour revenus d’innovation est dans le pipeline. Un projet de...

Simone Vandewynckel, Erik Valgaeren, Xavier Gillot, Ignace Vernimme.