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 […]
oktober2017
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 […]