News articles written by Nancy De Beule

Adapted tax provisions regarding ‘judicial reorganisations’ offer new opportunities… and challenges

19 April 2024

Recent adjustments of tax provisions regarding ‘judicial reorganizations’ offer new opportunities and challenges for distressed companies and their creditors. Most of these adjustments, aligning tax law with the updated insolvency law, entered into force with retroactive effect to 1 September 2023.  The law of 28 December 2023 containing various tax measures has adapted the tax

New ways to carving-out and integrating your business in Belgium not always tax neutral

6 February 2024

 In 2023, new ways of performing carve-out and integrating your business became possible from a legal perspective. Meanwhile the tax law has also been adapted to enable you to perform these new ways of reorganising your group structure tax-free. Nevertheless, still some problems remain and sufficient attention should be paid to the tax consequences of

Tax and Legal aspects of ESG in an M&A context – The deal Execution phase

8 January 2024

  In previous articles, we zoomed in on the importance of managing carefully the ESG (or at large “Sustainability”) hard and soft laws during the pre-deal phase of the M&A process. It was demonstrated that dealing/understanding the sustainability challenges during both the deal sourcing as well as the due diligence phase, actually contributes ultimately to

Tax and legal aspects of ESG in an M&A context – pre-deal phase

20 January 2023

With the structural climate/sanitary reality and economic challenges, ESG (Environmental/Ecological, Social/Sustainable and Governance) has grown in importance for all stakeholders of an enterprise. So it’s no surprise that ESG has also become a hot topic in M&A projects and that Tax and Legal related ESG topics should be included in every step of a deal

Restructuring your family enterprise within 3 years after a gift or inheritance

10 January 2023

A recent preliminary decision (October 2022) of the Flemish tax authorities was rendered on the question whether a full demerger of a family enterprise would impact the qualification of a family enterprise for gift tax purposes.  The facts: an active family enterprise (holding) was donated by the parents /donors – with certain control mechanisms –