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Elke bestuurder heeft wel eens een belang dat tegenstrijdig is aan de belangen van de rechtspersoon die hij/zij bestuurt. Het Wetboek van Vennootschappen voorzag reeds enkele formaliteiten in dergelijke situaties. Het nieuwe Wetboek van Vennootschappen en Verenigingen (“WVV”) heeft deze regeling nu echter zowel verruimd als verstrengd.

Veel zelfstandigen gebruiken een deel van hun gezinswoning tevens beroepsmatig. Denk maar aan een dokter wiens kabinet bij hem thuis is, of een bakker die boven zijn bakkerij woont. In dit artikel worden de fiscale gevolgen hiervan besproken op gebied van erfbelasting en registratierechten.

We are proud to share with you that, in the international guides voor private wealth law, Cazimir was once again ranked in the renowned Chambers Guides for professional advisors.

In a judgement of 25 January 2018, the Belgian Court of Cassation confirmed that Belgium cannot tax income of a sportsperson residing in Belgium derived from activities exercised abroad. The Court explicitly confirms that the fact that this income is already exempt abroad does not relieve Belgium from its obligation to exempt under the applicable double tax treaty.

For all companies registered before 1st August, a document concerning effective beneficial owners has to be filed until 1st April 2018.

Those considering to purchase French real estate through a company must take into account a plethora of tax considerations. One of these considerations, the so-called ‘3% tax’ is often overlooked in practice which may lead to unfortunate consequences.

In a judgment of 23 November 2017 (2014/AF/217) the Brussels court of appeals gave a verdict on the tax residence in a Belgian-Luxembourg context. The judgement is interesting not only because of the parties in the dispute, or the nature of the tax claimed, but mostly because the court decided on a formalistic approach to the effective management, in a group context.

Zoals reeds enige tijd geleden aangekondigd, stond de verlaging en de hervorming van de erfbelasting op de politieke agenda. Op vrijdag 23 februari 2018 was het eindelijk zover: een akkoord werd bereikt binnen de Vlaamse regering.

Recently France introduced changes to its well-known wealth tax. Instead of levying tax on all assets located in France, one would only be taxed on the value of the immovable property located in the country if the value of that property exceeds 1,3 mio euro. Movable wealth, such as financial securities or shares in companies, is excluded from the wealth tax.

Last year France also launched an investor visa allowing foreign investors to obtain permanent residency through substantial economic investments.

A New Year equals a new project for Cazimir! As such, we are happy to introduce you to Cazimir International; our brand new platform especially designed for our international clients!

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U stemt niet langer voor uw eigen (tegenstrijdig) belang.

De fiscale gevolgen van het beroepsmatig gebruik van de gezinswoning

Cazimir ranked in Chambers Guide

New case law offers opportunities for Belgian entertainers and sportspersons

Beneficial owner of French companies - Deadline April 1st 2018

French real estate in companies and the “3% tax”

New seat of effective management judgement confirms formalist interpretation

Verlaging Vlaamse erfbelasting

France introduces changes to its wealth tax, maybe making it an ideal destination for you?

Cazimir International: we serve families and fortunates around the globe