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In the context of the corporate tax reform, an additional condition has been added in order to benefit from an exempt capital ..

Since the summer agreement, as from 1 January 2018, every shareholder can reclaim the withholding tax that he has paid on ..

Two judgments of the Court of Appeal (Ghent and Antwerp) have shown that the distinction between the free provision of a ..

A gift with a reservation of usufruct is a very popular means of succession planning. After all, if the donor dies later, the ..

A gift with reservation of usufruct is a very popular means of inheritance planning. When the giver subsequently dies, the ..

The flagship is of course the reduction in rates for all companies, with an additional reduction for SMEs. The reform of the ..

The news is out: as of this year, the corporate income tax rate for SMEs will generally fall to 20.4% on the first EUR 100,000 ..

As well as containing various modernising measures, the new legislation on the right of lien harmonises all security rights in ..