Expertise

Eric-Gérald Lang - droit fiscal - tva - vat - Belgian tax law
With an expertise of more than 10 years in the field, LANG LEGAL is fully dedicated to tax law, particularly business-related tax matters.  Having a practice in both direct and indirect tax laws, our goal is to analyse each transaction within the totality of its current and upcoming tax consequences. Based on this solid combined practice, we have developed a particular knowledge in the following tax fields:
  • Corporate income tax: acquisition structures, tax due diligence, transfer pricing, restructuring, merger and demerger, R&D incentives, tax shelter for start-ups, dividend flows, and so on;
  • Real estate taxation: split sales, leasing structures, real estate transfer via share deal, both under Belgian corporate tax, VAT and registration duties;
  • VAT: VAT treatment of transactions, independent group of persons, VAT units, exemptions scope, VAT deduction right, VAT treatment of new building;
  • Tax shelter: overall tax regime, eligible expenses, subcontracting issues, negotiation of tax authorities;
  • International taxation: permanent establishment issues, allocation of the taxation power, cross-border structuring, european tax laws, salary splits;
  • Ruling: informal contacts, prefiling and ruling requests, notably in respect to the above fields.
Lastly, our law firm may assist you in other adjacent tax fiels, such as the personal income tax and compensations of any kind, estate planning or tax regularizations. Our law firm will assist and represent you in the structuring phase as well as in contacts with the tax authorities, during the administrative proceedings and in litigation. Our core approach is to promote mutual trust with the tax authorities and, in all possible ways, to seek negotiated settlements outside the courts and tribunals. Where appropriate, our approach is also to consolidate the legal certainty of contemplated solutions by the obtaining of an advance tax ruling with the tax ruling committee. To this end, we avail of a long-standing relationship with many of the tax ruling committee’s officials.