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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.

Chambers global practice guides – Corporate tax 2025

De Langhe Attorneys has contributed to Corporate Tax (Law and Practice) 2025, published by Chambers Global Practice Guides. The Corporate Tax Practice Guide provides expert legal commentary on key issues for businesses. Frank De Langhe, managing partner and Head of Tax and Evert Moonen, partner, co-authored the Law and Practice – Belgian chapter. We would also like to acknowledge the contribution of Mathias De Schrijver, junior associate. We are proud to have documented an invaluable piece of the legal landscape in motion.

Federal coalition agreement: the 4-course meal of 2025, with a pinch of tax

With the federal government having finally set up its new kitchen, its chef is now busy crafting a new menu. While the full dinner is still being prepared, we can already serve up some key fiscal highlights.

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

Chambers global practice guides – Corporate tax 2025

Federal coalition agreement: the 4-course meal of 2025, with a pinch of tax

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