{"id":575,"date":"2017-07-20T15:25:43","date_gmt":"2017-07-20T13:25:43","guid":{"rendered":"http:\/\/langlegal.be\/?p=575"},"modified":"2017-10-02T16:22:44","modified_gmt":"2017-10-02T14:22:44","slug":"spit-sale-of-the-building-and-the-land-for-vat-2","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/nl\/2017\/07\/20\/spit-sale-of-the-building-and-the-land-for-vat-2\/","title":{"rendered":"Spit sale of the building and the land for VAT"},"content":{"rendered":"<a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2017\/06\/vente_des_constructions_et_du_sol_attenant.pdf\">2016\/10 \u2013 E.-G. Lang, Vente des constructions et du sol attenant par des personnes distinctes: une premi\u00e8re d\u00e9cision du SDA, Point de plume, Octobre 2016<\/a>","protected":false},"excerpt":{"rendered":"<p>2016\/10 \u2013 E.-G. Lang, Vente des constructions et du sol attenant par des personnes distinctes: une premi\u00e8re d\u00e9cision du SDA, Point de plume, Octobre 2016<\/p>\n","protected":false},"author":1,"featured_media":441,"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":[40],"tags":[],"class_list":["post-575","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-btw"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":40,"name":"btw","slug":"btw","term_group":0,"term_taxonomy_id":40,"taxonomy":"category","description":"","parent":0,"count":5,"filter":"raw","cat_ID":40,"category_count":5,"category_description":"","cat_name":"btw","category_nicename":"btw","category_parent":0}],"rise-blocks_excerpt":"2016\/10 \u2013 E.-G. Lang, Vente des constructions et du sol attenant par des personnes distinctes: une premi\u00e8re d\u00e9cision du SDA, Point de plume, Octobre 2016","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Spit sale of the building and the land for VAT | 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\/nl\/2017\/07\/20\/spit-sale-of-the-building-and-the-land-for-vat-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spit sale of the building and the land for VAT | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"2016\/10 \u2013 E.-G. 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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\u2026","rel":"","context":"Dans &quot;Vennootschapsbelasting&quot;","block_context":{"text":"Vennootschapsbelasting","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/vennootschapsbelasting\/"},"img":{"alt_text":"Plus-values internes - r\u00e9duction de capital - Eric-G\u00e9rald Lang","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":876,"url":"https:\/\/langlegal.be\/index.php\/nl\/2018\/04\/20\/the-valuation-of-the-usufructs-which-standard-to-use\/","url_meta":{"origin":575,"position":2},"title":"The valuation of the usufructs: which standard to use?","author":"Lang Legal","date":"20 avril 2018","format":false,"excerpt":"\u00a0 An accurate valuation of the usufructs is a precondition to a successful operation, mainly to avoid the risk of taxation of a deemed remuneration in kind in the head of the director and\/or the disallowance of the related costs incurred at the level of the company. But, as we\u2026","rel":"","context":"Dans &quot;PB&quot;","block_context":{"text":"PB","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/pb\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":772,"url":"https:\/\/langlegal.be\/index.php\/nl\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding-2\/","url_meta":{"origin":575,"position":3},"title":"In-house capital gains: first ruling re the \u00ab\u00a0sale\u00a0\u00bb of shares to a (partly) affiliated holding","author":"Lang Legal","date":"25 janvier 2018","format":false,"excerpt":"Depuis la refonte du r\u00e9gime des plus-values internes par la Loi-programme du 25 d\u00e9cembre 2016, l\u2019 \u00ab apport \u00bb d\u2019actions par une personne physique \u00e0 une holding interne a perdu beaucoup d\u2019attraits (sinon s\u2019av\u00e8re d\u00e9sastreux). Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible\u2026","rel":"","context":"Dans &quot;Vennootschapsbelasting&quot;","block_context":{"text":"Vennootschapsbelasting","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/vennootschapsbelasting\/"},"img":{"alt_text":"Droit fiscal - fiscaliste - plus-values internes - r\u00e9duction de capital","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":944,"url":"https:\/\/langlegal.be\/index.php\/nl\/2018\/05\/03\/the-new-tax-reform-deeply-impacts-transactions-2\/","url_meta":{"origin":575,"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;Vennootschapsbelasting&quot;","block_context":{"text":"Vennootschapsbelasting","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/vennootschapsbelasting\/"},"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":1340,"url":"https:\/\/langlegal.be\/index.php\/nl\/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-2\/","url_meta":{"origin":575,"position":5},"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\/nl\/category\/non-classe-nl\/"},"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":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/575","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=575"}],"version-history":[{"count":1,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/575\/revisions"}],"predecessor-version":[{"id":576,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/575\/revisions\/576"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/441"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}