In Belgium, as in many other EU countries, the ELTIF has not gained a foothold partly due to the absence of an attractive tax regime. The Belgian legislator has now adopted a law introducing an attractive tax regime for...more
The Belgian Stock Option Law sets out the tax treatment of stock options, thereby eliminating the uncertainty as to the taxable value of the stock options. In the past, the Belgian Ruling Commission has been reluctant to...more
On 28 January 2016 the EC published the proposal for a so-called Anti-Tax Avoidance Directive. It applies to all taxpayers which are subject to corporate tax in an EU Member State, including corporate taxpayers without...more