2023 is set to be a year of change for the global tax landscape. After many years of negotiation, development and consultation, implementation of the OECD’s Pillar One and Pillar Two reforms to international taxation is now...more
In Belgium, as in many other EU countries, the ELTIF has not gained a foothold partly due to the absence of an attractive tax regime....more
Recent developments on ELTIF are increasing the interest for such vehicles in the Belgian real estate market. Based on the recent proposals of the European Commission the ELTIF is becoming more attractive for sponsors,...more
In Belgium, as in many other EU countries, the ELTIF has not gained a foothold partly due to the absence of an attractive tax regime. The Belgian legislator has now adopted a law introducing an attractive tax regime for...more
On 20 December 2021, the OECD published keenly awaited model rules designed to implement Pillar Two of its ambitious plans to reform international taxation. ...more
The Belgian Stock Option Law sets out the tax treatment of stock options, thereby eliminating the uncertainty as to the taxable value of the stock options. In the past, the Belgian Ruling Commission has been reluctant to...more
On 28 January 2016 the EC published the proposal for a so-called Anti-Tax Avoidance Directive. It applies to all taxpayers which are subject to corporate tax in an EU Member State, including corporate taxpayers without...more