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Articles

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Reform of the Belgian patent box regime

OECD, Belgium - May 7 2016 Reform of the Belgian patent box regime: new innovation box in the pipeline. The Belgian government has recently introduced in Parliament a draft...

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

Belgium’s new CFC rule: the 'Cayman tax'

Belgium - November 9 2015 The Belgian Federal Parliament recently adopted a new controlled foreign corporation provision, known as the "Cayman tax", that allows Belgian tax...

Act introducing measures to restrict vulture fund activities

Belgium - September 17 2015 On 11 September the Belgian Act that introduces certain measures to restrict the activities of vulture funds (the “Act”) was published in the Belgian...

Ivan Peeters.

New circular letter confirms income tax neutrality of AIFM Law

Belgium - September 15 2015 We are pleased to inform you that the Belgian tax administration has just published a new circular letter pertaining to the income tax treatment of...

Thierry Denayer, Xavier Gillot, Wim Panis, Ivan Peeters, Philip Van Steenwinkel.

New tax shelter rules for audiovisual productions: lower threshold for investors and more formalities for production companies

Belgium - January 20 2015 On 1 January 2015, new rules governing Belgium's tax shelter exemption for investments in audiovisual productions have entered into force. Framework...

Xavier Gillot, Wim Panis.