Belgium: Corporate Tax

Belgian family offices and fund-of-funds utilizing the Privak regime face unique challenges when investing through Luxembourg structures, particularly regarding tax-neutral status requirements and participation exemption conditions. The look-through treatment of transparent entities like SCSps can create complications with underlying assets, prompting the need for alternative structuring solutions that maintain compliance while accommodating diverse investor bases.

The European Commission has unveiled its most comprehensive EU direct tax framework review to date, shifting policy focus from anti-avoidance measures toward competitiveness and simplification. The Tax Simplification Package promises EUR8 billion in annual savings through sweeping changes to withholding taxes, dividend taxation, interest limitation rules, and cross-border structures. These reforms will fundamentally reshape how businesses structure their European operations, requiring careful analysis of ex

Recent Belgian court rulings have intensified scrutiny of intellectual property transactions, particularly concerning DEMPE functions and income reallocation. A landmark judgment on trade name royalty payments establishes critical precedents for how Belgian tax authorities can apply transfer pricing principles to challenge the deductibility of such payments.

De minister van Financiën onthulde onlangs de plannen voor de eerste fase van een brede fiscale hervorming.

Competition Commissioner Margrethe Vestager had highlighted as one of her top priorities the application of State aid rules to taxation.

Belgium and Singapore are attractive business hotspots in their own right.

Cooperating with a would-be independent worker may turn out to be an expensive exercise.

A summary of topics related to the new seven tax laws.

For nearly 30 years, Belgium has been well known for its attractive tax rules for group finance companies, international headquarters and cash-pooling companies.