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Latest news & developments

Brexit Update – No Brexit deal Vote: MP’s force PM Johnson to seek further extension

19 October 2019

The UK Parliament was set to vote on PM Johnson’s exit deal today in its extraordinary Saturday sitting.  The Letwin amendment (voted by 322 to 306) however prevented the vote on the Brexit deal. The amendment as introduced by Mr Oliver Letwin says the House of Commons would “withhold support” from Johnson’s plan until all

Constitutional Court Annuls the Tax on Securities Accounts

19 October 2019

By law of 7 February 2018, the legislator introduced a tax on securities accounts (“taks op de effectenrekeningen”/“taxe sur les comptes-titres”). Many petitions to annul this law have been introduced before the Constitutional Court. In its judgement dd. 17 October 2019, the Constitutional Court annulled the law (and thus the tax), but decided to maintain

Charitable bequests and donations: an update

10 October 2019

The new Flemish Government has announced some important changes in the field of bequests and donations.    1.   Duo bequest (duo-legaat / duo-legs) In case of a so called ‘duo bequest’, (part of) the estate is left to a charity organisation under the condition to pay out a certain amount of the bequest to a

Belgian Tax on Savings Income (art. 19bis BITC): Important Practice Note

4 October 2019

Last week, the Belgian tax authorities published a practice note commenting on the scope of application of the Belgian Tax on Savings Income (or “Reynders Tax”). Capital Gains Tax. As a recall, the Belgian Tax on Savings Income (“BTSI”), also referred to as the Reynders Tax, (the main provision of which being “art. 19bis” of the Belgian Income Tax