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Tax publications

The new Belgian company code is adopted

On 28 February 2019 the new Belgian Company Code was approved by the Belgian Parliament and will have a significant impact on the Belgian corporate landscape.

De fiscale aftrek van interesten in het kader van de finaliteitsvoorwaarde

In navolging van het hof van beroep te Gent oordeelt ook het hof van beroep te Antwerpen (in een echter zeer feitelijk gemotiveerd arrest) dat de aftrek van interesten van een lening, die werd aangegaan bij een verbonden vennootschap teneinde een kapitaalvermindering en/of een dividenduitkering te financieren, geweigerd moet worden.

Strategy and value creation in the board room: is your business model or supply chain future proof in light of the BEPS initiative and indirect tax?

In other words, has the board and the executive management team taken into consideration possible indirect tax effects of the OECD BEPS initiative on a.o. the (operational) business model or supply chain? You better be informed and take the necessary actions now. ERP-system updates (to name one out of many consequences) for indirect tax purposes are not set up overnight. It is a time consuming and challenging exercise. And overall your business should be VAT compliant all time. This also forms part of your risk strategy.

Tax

Transposition Accounting Directive into Belgian law

By Act of 18 December 2015 (the “Accounting Act”), the Belgian legislator transposed the so-called European “Accounting Directive”  into Belgian legislation. The Accounting Act was published in the Belgian Official Gazette on 30 December 2015 and contains some important changes on company law and accounting law principles. 

"NV in de praktijk" Dispute resolution chapter

Gert Cauwenbergh (Senior Counsel K law) has recently updated the Dispute resolution chapter of "NV in de praktijk"."NV in de praktijk" is the online knowledge database for Tax & Accountancy professionals.

Tax

Management of private limited liability companies

A comprehensive article regarding the management of private limited liability companies.

After publishing a chapter on the management of public limited liability companies, Vaën Vercruysse, Gert Cauwenbergh and Christophe Piette have now also written a comprehensive article regarding the management of private limited liability companies which has been published by Kluwer in “Vennootschap en Belastingen”.

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