Anyone who has ever gone through one knows that a relationship breakdown is misery. Also aware of this situation, the legislator introduced the misery tax to bring some solace. The misery tax is the reduced stamp duty of 1% for ex-spouses and ex-legally cohabiting partners...
It couldn’t be drier. The last paragraph of page 53 of the coalition agreement of Belgium’s so-called ‘Vivaldi’ government reads: “The possibility of tax regularisation will be discontinued as of 31 December 2023.” Back in 2020, that seemed a long way off. But in just...
Consequently, when the marriage goes awry or a close relative passes away, the legal implications and respectively liquidation of the common assets or the international estate can be cross-country. This results in the intertwining of multiple jurisdictions. The same goes for the global ramifications of the...
I hope that you, like me, take the above for granted. Indeed, this is inherent to the rule of law and the fundamental rights of the individual. Unfortunately, these essential principles do not hold true in taxation. If you file an incorrect tax return – again...
This doctrine has already given rise to a great deal of intellectual gymnastics. Consider a taxpayer who, due to unfortunate circumstances, has accrued a tax liability which he or she obviously cannot pay off in a lifetime. You would think that, in such a case,...
The trees, the forest, the forester and the regulator Doctors have an unenviable position at parties. People bombard them with dozens of medical questions about their ailments, possible medication and corresponding prescriptions, let alone the situation in which and uncle or grandchild makes an unfortunate movement...
Almost three years ago to the day, my article “Le cadastre des fortunes arrive” was published under this section. The Central Contact Point (CCP), created by the National Bank of Belgium, has been operational since mid-2015. The CCP is and was the conclusion of the...