Authorization process for AIFMs and UCITS management companies
On 10 May 2019, the FSMA published Communication 2019_09 and a checklist for alternative investment fund managers (AIFMs) and undertakings for collective investment in transferable securities (UCITS) management companies. This checklist sets forth the information and the documents that need to be included in the application file for authorization as an AIFM or as a
Stock options and management companies
On 13 April 2017, a practice note has been published by the Belgian tax authorities with respect to stock options granted to a director/permanent representative of a management company. Unquoted stock options attributed to natural persons and accepted in writing within 60 days following the grant are taxable in Belgium in the hands of the
VAT : incorporated company directors and liquidators subject to normal VAT rules
Services rendered by incorporated company directors and liquidators will be subject to VAT as from 1 January 2015. This stems from the fact that the former tolerance to opt for non-taxation will be cancelled as per 1 January 2015. This may have consequences for entities without a full VAT deduction right and for which services
