The tax treatment of in-house capital gains has been subject to critical developments over the last years. Since 2017, a new corporate tax regime ensure the tax neutrality of capital gains realized out of contributions in kind of shares. In addition, the tax treatment of capital decrease realized after such contributions of […]
Jaar: 2017
Array of discussions regarding the new option for the application of the VAT to immovable leases for businesses
For the full version, click here / Belgium was still lagged behind other Member States while not allowing taxpayers to opt for the application of the VAT to immovable leases granted to tenants able to recover it. This should become a thing of the past as from 1st January 2018. On top […]
Spit sale of the building and the land for VAT
2016/10 – E.-G. Lang, Vente des constructions et du sol attenant par des personnes distinctes: une première décision du SDA, Point de plume, Octobre 2016
The capital decrease post an in-house capital gain
2016/02 – La réduction de capital post plus-value interne, Revue Belge de la Comptabilité, 2016/2
Enlargement of the Belgian tax shelter to performing arts
2017/03 – E.-G. Lang et B. Malvaux, Extension du Tax Shelter aux arts de la scène, Point de Plume, Mars-Avril 2017
Defining the optimal investment in the Tax Shetler 2.0
2015/03 – E.-G. Lang et B. Malvaux, La détermination du montant d’investissement optimal en Tax Shelter 2.0, Revue Belge de la Comptabilité, 2015/3