Carried interest structured via stock option plan – no taxation as professional income at exercise of the option as per Belgian Court
A Belgian Court annulled the tax assessment levied by the Belgian tax authorities regarding carried interest income structured via the means of an option plan. The Belgian tax authorities claimed the setup was fraudulent and simulated and therefore the income gained at exercise of the options should be taxable as employment income. On 27 February
Stock options – Opinion on fiscal regime of stock options in case of a cashless exercise
The Court of Appeal of Ghent confirmed in its decision of 9 September 2014 that the so-called ‘cashless exercise’ of options does not prevent the application of the tax regime as mentioned under the Stock-Option Act of 26 March 1999. The case concerned a doctor company who attributed stock options on quoted shares to his managing director. These
