Belgian tax on securities accounts: Belgian insurers are on the offensive
On 16 August 2021, Assuralia, the Belgian professional union of insurance undertakings introduced an action for partial annulment of article 4 of the law of 17 February 2021 (Official Journal of 25 February 2021) introducing an annual Tax on Securities Accounts (TSA) in the Belgian Code of Various Duties and Taxes (CVDT). The role number
Constitutional Court of Belgium annuls specific regime for income from the collaborative economy
The Belgian tax regime governing the collaborative economy was introduced by the Programme Law of 1 July 2016 and was (from a practical perspective) only applicable as of income year 2017. During its lifetime, this specific regime has been subject to various changes. Following the most recent changes (Recovery Law of 18 July 2018, as
