What does the taxman want to know about my overseas property?

The Belgian tax authorities have given in to the ECJ. Now they want to give a cadastral revenue to your overseas properties. Do you want some help. For years, the Belgian tax authorities had different rules to tax the rental income for properties in Belgium and for properties outside Belgium. Three times, the European Court of Justice had to tell Belgium to change its rules …

The art of writing a tax-efficient Will

A Will is a useful tool for tax planning, in fact, it is the first and last tool for tax and estate planning. Getting the Will right is important. Since no inheritance tax is due on the family home between husband and wife and between registered partners, it can be advantageous to leave the family home in full to your spouse or partner. But then …

The Inpatriate Tax Regimes – Who wins? Who loses out?

In 2022, Belgium introduces an Inpatriate Tax Regime for workers coming to work in Belgium. This webinar will explain where we come from, and the conditions and benefits of the new tax regime for inpatriates. The new regime will simplify the procedure to obtain the benefit of the new regime. In short, it will be a simple allowance of 30% on top of the inpatriate’s …

Estate planning without children

When you do not have any children, estate planning gets a bit more complicated When we think of estate planning, we think of a family with two parents and two children. The reality is often quite different. The inheritance tax rates for siblings, nieces and nephews, or family friends are easily twice the rates for children and parents. How can we make our estate planning …

The Art of the Gift

n Belgium, one way of planning one’s estate is to make gifts during one’s lifetime. If gift tax is paid, no further inheritance tax will be due. Gift tax is due on all gifts before a notary. However, it is not obligatory to make gifts of movables before a notary. Hand-to-hand gifts and bank gifts are valid and exempt of gift tax. Nonetheless, the donor …

Mort Subite, an expatriate dies in Belgium ….

Estate Planning for Expatriates If you came to live in Belgium for work or love, you may have discovered that things are different from what you are used to at home. Things can also get a little bit more complex in other circumstances – for example if you are about to inherit from your parents, have a holiday home in Italy and France and bank accounts …

The New Expatriate Tax Regime

Belgium replaces Expatriate Tax Regime by an Inpatriate Tax Regime Next year, Belgium will phase out its expatriate tax regime and introduce an inpatriate tax regime. This webinar will set out the conditions and benefits of the new tax regime for inpatriates. The new regime will simplify the procedure and the tax benefits, a simple allowance of 30% of the inpatriate’s remuneration. The expatriate tax …

What does the taxman want to know about my overseas property?

Online The Belgian tax authorities have given in to the ECJ. Now they want to give a cadastral revenue to your overseas properties. Do you need some help filling in the form? After the European Court of Justice ordered Belgium to change its rules on the taxation of overseas properties and to pay a penalty of €2 million and a daily payment of €7,500 (for …

Estate Planning for Expatriates

Mort subite … What happens when an expatriate dies in Belgium? An international lawyer Marc Quaghebeur and Dave Deruytter of ING demystify the matter, including the key international aspects.  Mort subite: hat happens when I die as an expatriate in Belgium?  What are the inheritance rules in Belgium and what are the key international aspects? What can your bank do for you to help you with …

That (unknown) Stock Exchange Tax

The tax you don’t know you have to pay The tax on stock exchange transactions (Taxe sur les Opérations boursières/Taks op Beursverrichtingen in short “TOB), also called the stock exchange tax, is one of the least known taxes in Belgium even if it has been in existence for over a century. Initially, when the stock exchange tax was introduced in 1913, it was only due …