A retired director-major shareholder from the Netherlands, resident in Belgium, had surrendered his self-administered pension in the Netherlands and requested exemption of the pension capital in Belgium. This was important to avoid the capital being subject to the Dutch tax credit and taxed at Belgian...
In practice, Tuerlinckx Tax Lawyers found that natural persons with securities portfolios abroad were not aware of the obligation to declare and pay the tax on stock market transactions since 2017. However, a failure to file is heavily sanctioned in the legislation. We assisted individuals...
8A Bulgarian company carrying out real estate work on construction sites in Belgium faced significant and unexpected tax claims. Initially, the administration claimed that the company had a material permanent establishment in Belgium. When this argument was refuted, the administration claimed that there was a...
A couple was subjected to an index settlement by the tax administration for alleged irregularities, including unusual cash deposits and transfers from the company account to their private account. The audit resulted from a CTIF-CFI notification by the bank. This led to allegations of misuse...