European Union: Capital Gains Tax

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Article
Meerwaardebelasting op financiële activa: de fiscus verduidelijkt
Belgium's tax administration has issued a crucial circular clarifying the application of the new capital gains tax on financial assets, addressing key uncertainties around realization timing, earn-out structures, partnership vehicles, and historical exemptions. The guidance provides essential insights for taxpayers navigating payment modalities, matrimonial property regimes, and the complex interaction between the tax and existing corporate structures.
Belgium Tax
ML
Monard Law
Article
Apportez-nous vos plus-values…elles seront exonérées en Belgique
La Belgique a longtemps été considérée comme un paradis fiscal grâce à l'absence de taxe sur les plus-values pour la gestion normale d'un patrimoine privé. Depuis le 1er janvier 2026, une nouvelle taxe sur les plus-values des actifs financiers a été instaurée avec un taux forfaitaire de 10% et un abattement de 10 000 € par an. Les dirigeants d'entreprise détenant au moins 20% des actions peuvent bénéficier d'une exonération de 1 000
Belgium Tax
DA
Delsol Avocats
Article
Bring Us Your Capital Gains … They Will Be Exempted In Belgium
Belgium has long been considered a tax haven due to its lack of capital gains tax on financial assets managed within a private estate. The Act of 6 April 2026 introduces a new capital gains tax regime with a 10% fixed rate and generous allowances, including a €1 million exemption for business owners holding at least 20% of company shares. Despite this change, Belgium's competitive tax structure with step-up provisions for new residents and deferred exit taxes may continue to attract entrepreneurs and
Belgium Tax
DA
Delsol Avocats
Article
Selling Immovable Property In Cyprus As A Non-Resident: Legal Procedure, Tax Clearance And Completion Requirements
Non-resident property owners in Cyprus can complete sales remotely through proper legal representation, but success depends on coordinating title verification, mortgage releases, tax clearances, and completion documents before contractual commitments are made. What specific steps must sellers living abroad take to ensure their Cyprus property transaction proceeds smoothly without requiring their physical presence at every stage?
Cyprus Real Estate
DA
A. Danos & Associates LLC
Article
Are You Dutch Or Belgian And Moving To Spain?
As more Northern Europeans consider relocating to Spain for retirement, understanding the Spanish tax system before making the move has become crucial. Many expats from the Netherlands and Belgium discover too late that their existing investment portfolios, pension arrangements, and financial structures may be treated very differently under Spanish tax residency rules, potentially resulting in unexpected wealth tax obligations and capital gains exposure.
Spain Tax
SI
Spectrum IFA Group
Article
Qualification De Titres De Participation : Appréciation Au Regard Des Conditions D’acquisition, Du Pacte D’actionnaires Et Du Rôle De L’associé Dirigeant
Les actions d’une SAS acquises par une société holding d'un dirigeant fondateur dans le cadre d’une recapitalisation revêtent le caractère de titres de participation, ouvrant droit au régime d’imposition au taux de 0 % prévu à l’article 219, I-a quinquies du CGI, eu égard notamment aux conditions d’acquisition des titres, aux stipulations du pacte d’actionnaires et au rôle de l’associé dirigeant au sein de la société émettrice (CAA Marseille, 19 mars 2026, n° 24MA01012).
France Commercial
MB
Mayer Brown
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