News - De Langhe Attorneys

First Aid in case of Unannounced Tax Audits

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.

The tax authorities have various options for collecting tax information. One of them is particularly useful: an unannounced visit to the (company) premises all…

Reform of matrimonial property law: consequences for the family entrepreneur

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.

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…

Capital gains on shares for corporate tax payers in 2018 – pitfalls and opportunities

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?

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…

Nice result for “Work 1 Hour for Life”!

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.

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.

Direct claim procedure by subcontractors changes as of 1 January 2018

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.

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 o…

De Langhe Attorneys supports SOS Children’s Villages and Somival during Music for Life “De Warmste Week”!

On Monday 18 December, De Langhe Attorneys will work one hour in favour of the Belgian projects of SOS Children’s Villages and Somival!

The multilateral instrument:
the most important tax treaty in the world?

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 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 s…

What does the new inheritance law mean for SME owners?

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.

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 – …

Young talent spotted on job fairs in Leuven and Ghent!

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).

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 Rechtsg…

Implementing a capital reduction will require some tax calculations

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.

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 competiti…

Seminar Opportunities 2018 in light of the Summer Agreement

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.

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 b…

Extra tax credit for dividends of French origin? Yes, says Supreme Court, tax authorities refuse…

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.

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 r…

Corporate Tax Lunch Seminar 9 November 2017

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:

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 r…

Tax on securities accounts – shedding more clarity

The Federal government has reached a consensus on the modalities relating to the tax on securities accounts announced in their recent
Summer Agreement.

The Federal government has reached a consensus on the modalities relating to the tax on securities accounts announced in their recent Summer Agreement.

Will your management company stay interesting after
1 January 2018?

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.

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 thereo…

Belgium’s neighbours offer dividend tax sweets, Belgium a bitter pill

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?

The Netherlands abolishes dividend withholding tax and reforms the investment yield tax. France abolishes the wealth tax (a tax on the ‘rich’). Norway plans…

De Langhe Attorneys win Golden Dolphin Award

“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.

"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 categor…

De Langhe Attorneys assist Vybros in the acquisition of Demeyer Construct

In July 2017 NV Vybros acquired, through its investment company NV Vybros Invest, the construction and engineering company Demeyer Construct.

The new insolvency law is ready… but its implementation shows some delay

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.

On 13 July 2017, the House of Representatives approved the draft act concerning the insertion of book XX “Insolventie van ondernemingen” [Insolvency of Comp…

Inheritance planning through marriage contract – Flemish authorities intervene

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.

Summer agreement offers new perspective for the VAT-treatment of property rental

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.

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…

Inheritance law reform bill approved

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.

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 - whi…

Finally………an agreement reached on the reformation of Belgian corporate income tax

The Belgian federal government reached an agreement on the long overdue and much anticipated corporate tax reform.

Extra foreign tax credit for French source dividends

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

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…

De Haan also bites the dust regarding the tax on second homes

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.

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 re…