March 30, 2021

European Union’s New Reporting Obligations for Tax Intermediaries: Key Features of the Belgian Administrative Guidance – D.A.C.6

March 30, 2021/ Ruchelman P.L.L.C.

In their article entitled “European Union’s New Reporting Obligations for tax Intermediaries: Key Features of the Belgian Administrative Guidance – D.A.C.6,” Werner Heyvaert and Vicky Sheikh Mohammad of AKD Benelux Lawyers, Belgium, address key features of the Belgian administrative guidance and the list of Frequently Asked Questions recently published by the Belgian Revenue Service.

January 26, 2017

Income Taxation of Trusts in Belgium

January 26, 2017/ Ruchelman P.L.L.C.

How are foreign trusts, Belgian beneficiaries, and Belgian settlors taxed in Belgium when Belgian law civil law generally does not recognize the existence of trusts? Depending on facts and circumstances, the so-called Cayman Tax Law will tax either the settlor or the beneficiary. Gerd D. Goyvaerts of Tiberghien, Brussels explains.