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
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