Much ink has already been spilled on the subject of capital gains tax on financial assets. The fact is: it is coming, and in practice we will have to learn to deal with it. All transactions against consideration, with the exception of contributions to companies,...
Quote: “An invisible system that screens data, detects anomalies, and connects suspicions in real time, that’s the future. There is hardly any transparency: the tax authorities see everything, the taxpayer nothing.” ...
In the shadow of corporate law, a striking leading role has been reserved for an apparently new player – the family office. But make no mistake: this is not a new legal medium, but the repackaging of a phenomenon that has existed for decades. In...
Over the past decade, the legislator has focused heavily on ‘alternative dispute resolution’. At the core of this concept is the idea that conflicts can also be resolved outside the courts. ...
Thirty years ago, civil partnership was far from a sexy medium. In the subsequent fifteen years, the partnership structure grew – partly thanks to Professor Axel Haelterman – into a status symbol among wealthy families. Another fifteen years later, we can no longer ignore partnership,...
The tax courts, at the level of the courts of first instance, were created. The undeniably contradictory position of the regional director came to an end. On the one hand, this position was bound by the general principles of procedural due process and, on the...
Government liability and the unstable equilibrium of the Separation of Powers Thirty years ago, when I came to the bar as an intern, I was able to experience it. The judiciary was not gentle with the executive at the time. This was even the case in...
This is the third time in all the years I've been writing columns for this magazine that the subject of such columns is income from copyright. Few tax provisions have such an eventful history. Over the past ten years, copyright has been the shining star...
Many children may have experienced it again during the past holidays: digging a deep well on the beach is more difficult than expected. The best way to go about it is to dig a wide well. This also applies to intellectual subjects, even to legal...
THE VAT RETURN can be quite a challenge for a business, all the more so because it has to be made once every three months or even once a month. Moreover, companies may recover VAT one time and have to pay VAT the next. It...