Choose your language:
News 5th of July 2016 By Sven Loosvelt and Els Van Eenhooge

Catch-all provision in legislation on non-dom taxation: from now on only between related parties!

The so-called "catch-all clause" of Art. 228, § 3 of the Belgian Income Tax Code will be thoroughly reformed after 1 July 2016.

Existing legislation

Restriction on scope

Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Sven Loosvelt
Sven Loosvelt
Els Van Eenhooge
Els Van Eenhooge