Taxation or the art of dealing with complexity
Afschrift: with gentleness or claws
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The Chamber recently adopted a bill “laying down various provisions relating to income tax”, which, at the time of going to press, had been submitted for Royal Assent. Some of the new measures adopted include an anti-abuse provision to combat notional interest being...
Future reform of the matrimonial property regimes, life insurance policies and inheritance tax: an excellent step forward
Everyone is aware of the fact that the reform of civil inheritance law, which is due to come into effect in September 2018, will have implications for the tax structuring of people’s assets. And so will the announced amendment of matrimonial property regimes regulated...
In a judgment of 19 February 2018, the Court of First Instance of Bruges concurred with the administration by ruling that it had correctly applied article 344, § 1 of the 92 Income Tax Code (ITC), arguing that, on the basis of the facts presented, the capital decrease...
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Estate planning for (Belgian) Non-Habitual Residents in Portugal
In a very clear and easy-to-read powerpoint presentation, Thierry Afschrift gives practical succession planning advice for Belgian nationals residing in Portugal