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Bill implementing the Mandatory Disclosure Directive (DAC6) presented to Lower House

  • 16 July 2019
  • News
The Directive provides for the mandatory automatic exchange of information on reportable cross-border arrangements.
Tags:Mandatory Disclosure RulesEuropean UnionCorporate Income TaxesPersonal Income taxesDividend Witholding TaxGift and Inheritance taxTransfer PricingProcedural tax law
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Bill on the introduction of a UBO register

  • 09 April 2019
  • News
Legal persons and other legal entities will soon be obliged to register their ultimate beneficial owners.
Tags:UBO registerFamily BusinessesPersonal Income taxesGift and Inheritance taxProcedural tax lawEuropean Union
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Bill on the Modernization of Partnerships: third time lucky?

  • 14 March 2019
  • News
What is striking about the proposal is that it does not contain any rules about mergers, divisions or changes of corporate form.
Tags:Personal Income taxesCorporate Income TaxesFamily BusinessesM&A
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Draft decree on transitional tax rules in the case of no-deal Brexit

  • 13 March 2019
  • News
Because of this lack of clarity about the tax implications, particularly during the course of a tax or financial year, the Deputy Minister considers...
Tags:BrexitEuropean UnionPersonal Income taxesPayroll TaxCorporate Income TaxesVAT
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Consultation on draft bill against excessive borrowing from own company

  • 06 March 2019
  • News
It has been proposed to have a deemed benefit be taken into account as income from a substantial interest in respect of holders of a substantial...
Tags:Personal Income taxesFamily Businesses
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