17.11.2018

DUTCH GOVERNMENT MAINTAINS DIVIDEND WITHHOLDING TAX

Under current Dutch legislation dividends distributed by Dutch companies to its shareholders are subject to a withholding tax of 15%. On 18 September 2018 the Dutch government released its Tax Plan…

15.06.2018

Treaty between Finland and Portugal terminated by Finland. Belgians still welcome!

The Finnish government decided on 13 June 2018 to terminate the double taxation convention between Portugal and Finland of 1970 (the ‘DTC’). As a result, the DTC will no longer be effective from 1 Jan…

02.05.2018

New case law offers opportunities for Belgian entertainers and sportspersons

Introduction In a judgement of 25 January 2018, the Belgian Court of Cassation confirmed that Belgium cannot tax income of a sportsperson residing in Belgium derived from activities exercised abroad.…

28.03.2018

Beneficial owner of French companies - Deadline April 1st 2018

1. Obligations arising from the transposal of the EU directive European directive 2015/849 of 20th May 2015 to combat money laundering and financing of terrorism requires Member States to set up…

05.03.2018

French real estate in companies and the “3% tax”

Those considering to purchase French real estate through a company must take into account a plethora of tax considerations. One of these considerations, the so-called ‘3% tax’ is often overlooked in pra…

27.02.2018

New seat of effective management judgement confirms formalist interpretation

In a judgment of 23 November 2017 (2014/AF/217) the Brussels court of appeals gave a verdict on the tax residence in a Belgian-Luxembourg context. The judgement is interesting not only because of the…

21.02.2018

France introduces changes to its wealth tax, maybe making it an ideal destination for you?

Recently France introduced changes to its well-known wealth tax. Instead of levying tax on all assets located in France, one would only be taxed on the value of the immovable property located in the…

04.12.2017

The opportunities of Belgium for foreigners

In the past years and decades Belgium has quite a few times drawn the attention of wealthy individuals: the Dutch, the French and recently also Asians. Given the recent events in the United States,…

01.12.2017

Cazimir ranked as a top 3 Belgian law firm

Cazimir ranked as a top 3 Belgian law firm in private wealth law, offering tailored advice in estate planning, family businesses, immigration and tax planning, both national and international.…

24.11.2017

The race for the lowest corporate income tax has begun

On your mark, get set, go! The race to the bottom has begun. Prime Minister Viktor Orban recently announced to decrease the Hungarian corporate income tax rate to 9%, making Hungary the cheapest EU…

10.11.2017

Divorce and matrimonial property in an international context

Clients with an international profile often ask us if we can commence divorce proceedings for them. This question can be aptly answered by the specialists in our firm. Usually, it concerns Belgian…

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