{"id":487,"date":"2017-07-17T21:29:10","date_gmt":"2017-07-17T19:29:10","guid":{"rendered":"http:\/\/langlegal.be\/?p=487"},"modified":"2017-10-02T16:18:32","modified_gmt":"2017-10-02T14:18:32","slug":"defining-the-optimal-investment-in-the-tax-shetler-2-0","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/17\/defining-the-optimal-investment-in-the-tax-shetler-2-0\/","title":{"rendered":"Defining the optimal investment in the Tax Shetler 2.0"},"content":{"rendered":"<a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2017\/07\/2015-La-d\u00e9termination-du-montant-dinvestissement-optimal-en-tax-shelter.pdf\"><span style=\"color: #000000;\">2015\/03 \u2013 E.-G. Lang et B. Malvaux, La d\u00e9termination du montant d&rsquo;investissement optimal en Tax Shelter 2.0, Revue Belge de la Comptabilit\u00e9, 2015\/3<\/span><\/a>","protected":false},"excerpt":{"rendered":"<p>2015\/03 \u2013 E.-G. Lang et B. Malvaux, La d\u00e9termination du montant d&rsquo;investissement optimal en Tax Shelter 2.0, Revue Belge de la Comptabilit\u00e9, 2015\/3<\/p>\n","protected":false},"author":1,"featured_media":484,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[34],"tags":[],"class_list":["post-487","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":34,"name":"Corporate tax","slug":"corporate-tax","term_group":0,"term_taxonomy_id":34,"taxonomy":"category","description":"","parent":0,"count":6,"filter":"raw","cat_ID":34,"category_count":6,"category_description":"","cat_name":"Corporate tax","category_nicename":"corporate-tax","category_parent":0}],"rise-blocks_excerpt":"2015\/03 \u2013 E.-G. Lang et B. Malvaux, La d\u00e9termination du montant d&rsquo;investissement optimal en Tax Shelter 2.0, Revue Belge de la Comptabilit\u00e9, 2015\/3","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Defining the optimal investment in the Tax Shetler 2.0 | LANG LEGAL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/17\/defining-the-optimal-investment-in-the-tax-shetler-2-0\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Defining the optimal investment in the Tax Shetler 2.0 | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"2015\/03 \u2013 E.-G. Lang et B. 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Lang et B. Malvaux, Extension du Tax Shelter aux arts de la sc\u00e8ne, Point de Plume, Mars-Avril 2017","rel":"","context":"Dans &quot;Corporate tax&quot;","block_context":{"text":"Corporate tax","link":"https:\/\/langlegal.be\/index.php\/en\/category\/corporate-tax\/"},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat fiscaliste - tax lawyer - gratuit - free","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-gratuit-free-1.jpeg?fit=640%2C425&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-gratuit-free-1.jpeg?fit=640%2C425&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-gratuit-free-1.jpeg?fit=640%2C425&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":1528,"url":"https:\/\/langlegal.be\/index.php\/en\/2025\/10\/17\/the-non-deductibility-of-tax-losses-in-the-event-of-a-tax-audit-a-mechanism-that-should-be-limited-to-the-calculation-of-the-tax-penalty-only\/","url_meta":{"origin":487,"position":1},"title":"The non-deductibility of tax losses in the event of a tax audit: a mechanism that should be limited to the calculation of the tax penalty only?","author":"Lang Legal","date":"17 octobre 2025","format":false,"excerpt":"If one tax measure has provoked resistance ever since its introduction at the end of 2017, it is certainly the mechanism denying the deduction of tax losses (and other similar deductions) in the event of a tax audit where a tax penalty of 10% or more is applied (see Article\u2026","rel":"","context":"Dans &quot;Non class\u00e9&quot;","block_context":{"text":"Non class\u00e9","link":"https:\/\/langlegal.be\/index.php\/en\/category\/non-classe-en\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":1338,"url":"https:\/\/langlegal.be\/index.php\/en\/2022\/11\/24\/the-real-estate-tax-exemption-for-unproductiveness-in-the-brussels-region-throwback-on-its-slow-dismantling-comparison-with-the-other-regions-and-perspectives\/","url_meta":{"origin":487,"position":2},"title":"The real estate tax exemption for unproductiveness in the Brussels region: throwback on its slow dismantling, comparison with the other regions, and perspectives","author":"Lang Legal","date":"24 novembre 2022","format":false,"excerpt":"For the full contribution, follow this link: As one knows, the Brussels Region has through its famous Decree of 23 July 1992 (as modified by the same of 13 April 1995) critically narrowed the opportunities to obtain a waiver of the real estate tax by way of extremelly restrictive and\u2026","rel":"","context":"Dans &quot;Non class\u00e9&quot;","block_context":{"text":"Non class\u00e9","link":"https:\/\/langlegal.be\/index.php\/en\/category\/non-classe-en\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":418,"url":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/the-capital-decrease-post-an-in-house-capital-gain\/","url_meta":{"origin":487,"position":3},"title":"The capital decrease post an in-house capital gain","author":"Lang Legal","date":"14 juillet 2017","format":false,"excerpt":"2016\/02 \u2013 La r\u00e9duction de capital post plus-value interne, Revue Belge de la Comptabilit\u00e9, 2016\/2","rel":"","context":"Dans &quot;Corporate tax&quot;","block_context":{"text":"Corporate tax","link":"https:\/\/langlegal.be\/index.php\/en\/category\/corporate-tax\/"},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat fiscaliste - tax lawyer - Bruxelles - Belgium","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium-1.jpeg?fit=640%2C428&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium-1.jpeg?fit=640%2C428&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium-1.jpeg?fit=640%2C428&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":942,"url":"https:\/\/langlegal.be\/index.php\/en\/2018\/05\/03\/the-new-tax-reform-deeply-impacts-transactions\/","url_meta":{"origin":487,"position":4},"title":"The new tax reform deeply impacts M&#038;A transactions","author":"Lang Legal","date":"3 mai 2018","format":false,"excerpt":"\u00a0 Le contexte fiscal entourant les\u00a0op\u00e9rations de (re-)structuration\u00a0des entreprises conna\u00eet\u00a0des changements importants.\u00a0Eric-G\u00e9rald Lang, avocat sp\u00e9cialis\u00e9\u00a0en droit fiscal et fondateur du cabinet\u00a0Lang Legal, nous en livre un aper\u00e7u. Quel est le contexte fiscal dans\u00a0lequel \u00e9voluent les (re-)structurations\u00a0d\u2019entreprises ? Eric-G\u00e9rald Lang : \u00ab La fiscalit\u00e9 des entreprises\u00a0se complexifie \u00e0 outrance. Elle s\u2019inscrit\u00a0dans\u2026","rel":"","context":"Dans &quot;Corporate tax&quot;","block_context":{"text":"Corporate tax","link":"https:\/\/langlegal.be\/index.php\/en\/category\/corporate-tax\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":1112,"url":"https:\/\/langlegal.be\/index.php\/en\/2018\/12\/20\/real-estate-development-based-on-a-long-leasehold-and-marketing-costs-what-about-the-vat\/","url_meta":{"origin":487,"position":5},"title":"Real estate development based on a long leasehold and marketing costs: what about the VAT?","author":"Lang Legal","date":"20 d\u00e9cembre 2018","format":false,"excerpt":"When it comes to real estate development, it happens frequently that the developer erects the constructions based on a mere long leasehold with deferral of the ownership transfer. As a consequence, prospective buyers are being offered to contract with two distinct sellers: the developer with respect to the constructions (either\u2026","rel":"","context":"Dans &quot;VAT&quot;","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=700%2C400 2x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/487","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/comments?post=487"}],"version-history":[{"count":1,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/487\/revisions"}],"predecessor-version":[{"id":488,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/487\/revisions\/488"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/484"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}