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The new interest deduction restriction

The interest that a company pays on loans is in principle deductible as a professional expense, provided that a number of thresholds are met.  One of these thresholds is the so-called “thin capitalisation regulation”, which limits the deduction of interest for companies that are over-indebted in relation to their equity (undercapitalisation).

27 June 2018

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Does the UBO register mean the end of your fiscal anonymity as a shareholder?

The Ultimate Beneficial Owners (“UBO”) register was established by the Act of 18 September 2017 on the prevention of money laundering and the financing of terrorism, and implemented the fourth European Anti-Money Laundering Directive. The general principles were further elaborated by royal decree. The text is ready, only the publication is delayed.

25 June 2018

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Another good reason to check the municipal tax

Provinces, cities and municipalities have tax autonomy that allows them to impose and collect taxes. It is up to the local authorities to decide on the criterion and the amount of the tax, but always in accordance with higher authorities.  And there’s the rub….

31 May 2018

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