Partner to the entrepreneur

Belgian DRD deduction disapproved by Court of Justice

On March 13, 2025, the European Court of Justice ruled that the Belgian ban on applying the dividend received deduction to group contributions received, is contrary to European law. The Court believes that the current regime does not lead to effective exemption.

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The Court of Appeal of Ghent further tightens limits on tax dawn raid

The Court of Appeal of Ghent adds a new chapter to the saga of tax dawn raids. During a tax dawn raid, the tax authorities visit a taxpayer on-site to conduct an investigation, usually without any prior notice. This time, the tax authority entered on its own accord through an open gate and clearly went beyond its remit.

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Contribution of shares to a holding company, followed by a capital reduction? Tax abuse!

A tax-friendly way to remove reserves from your company is to sell your shares to a (holding) company that you control, which can then pay these reserves to itself tax-free and then pay the sales price. Years of criticism of this method by the tax authorities has led to a variant that was recently assessed by the Courts of Appeal of Antwerp and Liège.

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