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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 ..

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 ..

For the BVBA, however, the law stipulates two exceptional cases. The first exception is the situation where an asset retirement ..

NOTE: This article is out of date: read the update for 2019 here As a supplier, the goods or services you supply to your ..

Once there are no further transactions which are subject to VAT, a taxable party must submit a 604C declaration to the relevant ..