advocaten - attorneys
The notional interest deduction, introduced in 2005, was intended to eliminate the fiscal distinction between equity and debt for companies and to strengthen the development of SMEs.
1 March 2018, Werner Heyvaert will officially join the firm of De Langhe Attorneys. Werner is one of Belgium’s leading lawyers in the area of international taxation. Together with Managing Partner, Frank De Langhe and Partner Sara Burm, Werner will further develop the growth and strategy of the firm in the area of international tax law.
We are pleased to announce that our firm De Langhe Attorneys has been officially recognised as formation operator by the Belgian Institute of Accountants and Tax Consultants (IAB) commencing 1 February 2018.
De Langhe Attorneys organises seminars related to tax, commercial contracts and corporate law (M&A, acquisitions).
Vybros is joining forces with CEO and founder Patrick Reyntjens, who was elected West Flemish young entrepreneur of the year in 2015. Together, they aim to support GeoXYZ further and assist in its expansion.
Nieuwpoort loses the battle over taxes on second homes. This tax, which has 15 different rates, infringes the principle of equal treatment. This was the ruling of the Court of First Instance of Brugge after twelve second-homes owners had submitted a petition.
In twelve different rulings, owners who challenged the second home tax in Nieuwpoort were proved right. The court ruled that the tax violates the principle of equality and is therefore null and void. What are the consequences?
The tax authorities have various options for collecting tax information. One of them is particularly useful: an unannounced visit to the (company) premises allows the tax authorities to collect the information at source. Even though this power is subject to conditions, entrepreneurs should prepare themselves for such visits in order to avoid unpleasant surprises.
At the end of 2017, the bill to reform the matrimonial property law was submitted to the Chamber. The bill contains a number of changes that will be important for entrepreneurs.
Through the press and social media, we received the message that the sale of the shares of RSC Anderlecht by minority shareholders had to be concluded before 31 December 2017 for tax reasons. What exactly are the changes relating to capital gains on taxation that were implemented by the summer agreement?
On Monday 18 December, De Langhe Attorneys have worked “1 Hour for Life” in favour of the Belgian projects of SOS Children’s Villages as well as Somival.
As of 1 January 2018, if a subcontractor demands direct payment from a client of a construction project, the client can consign this payment and thus stay out of the discussion between subcontractor and main contractor. At the same time, the subcontractor can thus sooner attain certainty in the event of imminent bankruptcy of the main contractor.
On Monday 18 December, De Langhe Attorneys will work one hour in favour of the Belgian projects of SOS Children’s Villages and Somival!
On 7 June 2017, Belgium and 70 other countries signed the so-called multilateral instrument (MLI), which brings about an adjustment of the tax treaties of the signatories.
On 20 July 2017, the federal Parliament definitively approved the bill amending the inheritance law. As a result, most of the rules of the inheritance law – which date back to 1804 – have been modernised and adapted to current social needs. These new rules – which will apply to all estates that devolve as of 1 September 2018 – will have a major impact for entrepreneurs on estate plans that have already been performed and those yet to be implemented.
Last week we had a booth at the VRG student job fairs in Leuven and Ghent. VRG is the student “nation” for all law students and it stands for Vlaams Rechtsgenootschap (in English Flemish Law Society).
The government wants to lower the corporate income tax rate from 33% to 29% as of 2018 and to 25% as of 2020. This change was much needed to safeguard competitiveness with our neighbouring countries. However, the Summer Agreement also contains a number of measures to compensate for the loss of tax revenue. One of these measures is the amendment of the rules on capital reduction.
On Thursday 9 November 2017 we were pleased to welcome many interested guests to the lunch seminar in Ghent. On the agenda was the topic about which much has been discussed the last few months: the tax opportunities for 2018 in light of the Summer Agreement.
The ruling of the Belgian Supreme Court of 16 June 2017, gives individuals who receive dividends of French origin an extra bonus of 15,00% on the net dividend received.
While you enjoy your lunch, we guide you through the tax opportunities for 2018 in light of the Summer Agreement. Two of our tax experts will present the new rules relating to rate reduction, reinvestment gains, capital decrease, capital gains on shares etc.
Two main topics of the day:
The Federal government has reached a consensus on the modalities relating to the tax on securities accounts announced in their recent
Summer Agreement.
Some legal evolutions in the field of tax and company law give reason to reflect on the future prospects of your management company, or the establishment thereof.
The Netherlands abolishes dividend withholding tax and reforms the investment yield tax. France abolishes the wealth tax (a tax on the ‘rich’). Norway plans to substantially reduce its wealth tax. Even the United States is considering taxing investments less via fiscally transparent entities. Is Belgium hopelessly lagging behind in all this?
“We…are your partner”, the corporate image film of De Langhe Attorneys has won a Golden Dolphin Award at the Cannes Corporate Media & TV Awards in the category Online Media Corporate.
In July 2017 NV Vybros acquired, through its investment company NV Vybros Invest, the construction and engineering company Demeyer Construct.
On 13 July 2017, the House of Representatives approved the draft act concerning the insertion of book XX “Insolventie van ondernemingen” [Insolvency of Companies] in the Economic Law Code.
Over the past few months, the terms on which a matrimonial property settlement takes place at the time of death have been in the news repeatedly.
Besides the raft of reforms in corporate income tax on which the Federal government reached agreement and which we informed you about earlier, a major change in the VAT-treatment of property rental was announced.
On 20 July 2017, the Federal Parliament definitively approved the bill to amend the inheritance law. As a result, most of the rules of the inheritance law – which date back to 1804 – have been modernised and adapted to current social needs.
The Belgian federal government reached an agreement on the long overdue and much anticipated corporate tax reform.
A Supreme Court decision of June 16th 2017 gives Belgian resident individuals who receive French source dividends an additional 15,00% foreign tax credit on the net dividend received
Many towns and villages levy a tax on second homes. This was levied, originally, because a second home – a house or an apartment where the owner is not tax resident – means a loss of revenue for the town or village. Towns and villages, you see, can only collect local tax surcharges based on the personal income tax declarations of those domiciled there. By taxing non-domiciled owners of a second home via the tax on second homes, the town or village can receive extra revenue.
Full version only available in Dutch.
Our business is flourishing, and that is also the case in East-Flanders. We have, therefore, opened a second branch in Ghent.
Full version only available in Dutch.
Full version only available in Dutch.
Full version only available in Dutch.
Full version only available in Dutch.
Full version only available in Dutch.
Full version only available in Dutch.
Full version only available in Dutch.
Full version only available in Dutch.
Full version only available in Dutch.
Full version only available in Dutch.
Full version only available in Dutch.
In December 2016, the Danish investment fund Obton asked our firm for assistance with the refinancing of Fieva.
Full version only available in Dutch.
Full version only available in Dutch.
Full version only available in Dutch.
Full version only available in Dutch.
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