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The Belgian Corporate Income Tax reform 2018-2020

Belgium - October 3 2018 Belgium enacted a major corporate income tax reform at the end of last year. On 22 December 2017, the Belgian parliament approved the Corporate Income...

Bert Gevers, Nicolas Bertrand, Natalie Reypens, Christian Chéruy, Marc Dhaene.


UBO register: deadline for registration postponed

Belgium - September 26 2018 The Federal Public Service Finance has published Frequently Asked Questions to clarify the new Belgian UBO register for the registration of ultimate...

Barbara Albrecht, Stephanie van Gils.


New definition of enterprise: Belgian civil law partnerships become public

Belgium - September 20 2018 Belgian civil law partnerships are subject to few formalities under current legislation. At present, they do not have to be registered, nor do they...

Stephanie van Gils.


Ultimate beneficial owners become public in the UBO register

Belgium - September 20 2018 Ultimate beneficial owners (hereafter UBOs) of all Belgian companies and foundations have to register in the new Belgian UBO register by 30 November...

Stephanie van Gils.


Wallonia reduces gift tax rates for real estate

Belgium - September 10 2018 Depending on the one hand on the value of the donated property and on the other hand on the relationship between the donor and the donee, the rates...

Eléonore van der Loos.