Latest news & developments
In the past, the Tax Ruling Service has taken several decisions whereby it was not excluded that the grant of warrants/options on Beveks/Sicavs or the grant of quoted options could be considered as an improper use if such grant would be considered ‘disproportionate’ in comparison with the conventional attributed remuneration. The Tax Ruling Service never
PwC Corporate Finance (CF), part of the Deals team, sole financial advisor to the seller. The PwC CF team is pleased to announce the completion of Project Cherry, the sale of Stoffels Tomaten owned by Paul and Petra Stoffels-Veldman to family office Invale and private equity fund BNP Paribas Fortis Private Equity on 12
Recently, several modifications of the Belgian Stock Exchange Tax regime (TOB/beurstaks) have been enacted. For recall, this tax generally applies to secondary market transactions (with the exception of redemptions of own units by certain investment funds) concerning certain financial instruments entered into by Belgian investors, be it through a Belgian or a foreign financial intermediary.
On 22 December 2017, the Belgian Parliament has approved the Belgian tax reform bill. This bill has been published in the Belgian Official Gazette on 29 December 2017 and was signed by the Belgian King on 25 December 2017. Consequently, the Belgian tax reform has been substantively enacted for IFRS (IAS 12) on 22 December 2017
On 22 December 2017, the Belgian Parliament approved the major corporate tax reform announced in July. The final Act is expected to be published still before the year end. In that way, the majority of the measures can come into force on 1 January 2018. The corporate tax reform which is now voted is part
The new reference CO2 emission for calculating the taxable benefit in kind for the private use of a company car in the hands of company directors and employees has been published on 19 December 2017 (Royal Decree of 13 December 2017). For income year 2018, the following CO2 emission will be applied to the above