Tax & Legal Services

Tax & Legal Services includes an experienced and highly motivated group of experts in tax and legal advice. Our dynamic team excels in this area which is characterized by ever faster changing and increasingly complex national and international regulations. They approach daily challenges in a fair and practical way, always tailored towards the client. They do this directly for you, or support our other services in achieving the same targets.

Whatever the challenge to your business, if you want to be confident that you use the most economical way, you should contact our Tax & Legal experts. This may be directly or through your file manager.

Expert Centres
Our lawyers and tax specialists have not only expertise in the various basic areas of tax and business law, also in several specializations. We thus offer very specialized services in multidisciplinary teams. Transaction support, VAT, international taxation and international employment are only some of our services.

We boast a stable workforce. This means our clients are guaranteed a continuity of knowledge, creativity and expertise. Whether enlisting the Tax & Legal team via your usual contact or directly, they always guarantee a proactive solution and if necessary reactive.


Interested? Please contact us!
bert.lutin@moorestephens.be

Asset planning
Is it (fiscally) appealing to gift immoveable property?
In 2015 the Flemish government drastically cut the gift tax rates on immoveable property. There was an almost immediate rise in the gifting of property, a trend that has continued in 2016, according to the figures. There are also plans for amending the inheritance and matrimonial property laws, while there have been proposals to cut the rates for inheritance tax for collateral relatives and betwee
Measures for improving work-life balance
The Workable Work Act – what can you expect?
On Thursday 5 January the draft bill for the new Workable Work Act (Wet Wendbaar Werk) was presented to Parliament. If approved, it will take effect on 1 February 2017 and introduce a number of important measures for improving the work-life balance of employees on the one hand while increasing the competitive strength of Belgian companies on the other. We have provided a brief summary of the new m
Tax & Legal Services
An overview of the approved end-of-year laws
In our last newsletter we told you about the legislative amendments that were in the pipeline. These initiatives were passed with the New Year and were thus effective as of 1 January 2017. What follows is a brief overview of the new measures. The speculation tax on the rapid sale of listed shares was ditched in respect of the capital gains as of 1 January 2017. But the scope of the tax on st
Tax & Legal Services
New rules for cost-sharing associations – rapid action required
The VAT authorities have clarified the new VAT exemption for services provided by independent groups of persons to its members (Circular no. 31/2016). It has emerged from this clarification that rapid action is (possibly) required by no later than 20 and 31 January 2017! (see below). This could affect groups, joint ownerships of exempted tax subjects or non-taxable legal entities that previously s
Tax & Legal Services
Don’t forget your advance payment for December 2016!
Taxpayers who submit their VAT returns monthly must check annually whether or not they are required to pay the December advance for VAT payable on transactions performed during the month of December. 1. Introduction This obligation is only applicable to those submitting their returns monthly, and taxpayers who submit their returns every quarter can thus disregard the measure. The latter grou
Tax & Legal Services
Draft Programme Act submitted: some tax-related topics highlighted
There has been a great deal of hullaballoo in the media in recent months concerning the possible overhauling of the corporation tax system, and for many this was a tense time as they waited to see whether or not these comprehensive reforms would be introduced together with the new year. But it is now evident from the draft Programme Act, which was published on 7 December 2016, that the thoroug
Tax & Legal Services
Transfer pricing documentation – models now published
Under the Programme Act of 1 July 2016 transfer pricing documentation became compulsory in Belgium. The new law is the result of the BEPS reports, issued by the OECD in October 2015 (see the July 2016 edition of Informatief for a comprehensive discussion on the subject). On 2 December the detailed forms together with the explanatory notes were published in the Belgian Official Journal. An ove
Tax & Legal Services
Transfer Pricing Brief
Introduction Welcome to the first edition of Transfer Pricing Brief, which we have produced in order to highlight the importance of transfer pricing in your international tax planning. As a result of the BEPS (base erosion and profit shifting) reports issued by the Organisation for Economic Cooperation and Development (OECD) at the end of 2015, European countries have started to adapt their dom
Tax & Legal Services
Year-end tax optimisations series – anticipate a withholding tax increase
We are once again entering the final month of the year, and for most companies that also means the last month of the financial year. This is when there is still enough time to optimise numerous issues before the financial year effectively concludes. In this series we will shed light on a number of potential techniques for tax optimisation. 1. Introduction As you will already have heard on mu
Tax & Legal Services
VAT grouping: is it forever and ever?
In 2017 the concept of the VAT group will have existed for a decade in Belgium. This article is not being written in celebration thereof, but we wish to use the anniversary to recall a number of important issues concerning the VAT groups of today. 1. Creation of a VAT group Since 1 April 2007 Belgian law has allowed for taxable parties based in Belgium that are legally independent but financ

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