Vanhaute

Belgium in International Tax Planning

Belgium in International Tax Planning takes an in-depth look at the most interesting and important features of the Belgian tax system from a tax planning perspective. The book comprises an overview and description of the Belgian legal and tax system, with emphasis on commercial and company law and corporate income tax. The unique features of the Belgian tax system are discussed, including special tax regimes and incentives (both temporary and permament) the holding company regime, and the Belgian coordination, service and distribution centres. Finally, the book provides advice and suggestions on specific tax planning opportunities from a domestic as well as an international perspective. This is the first book of its kind to give a systematic, comprehensive and accessible overview of the main tax planning opportunities in Belgium. The book is intended for both foreign corporate investors and individuals residing in Belgium who want to make use of the Belgian legal system to organise their tax and estate planning. It provides a practical guide for international tax practitioners, tax advisers, accountants, auditors, lawyers and academics.