Whether serving public sector organisations, owner managed businesses, private individuals or listed companies with overseas operations, our goal is to help our clients achieve their ambitions.
The international fight against marine litter and the UN agencies against plastic is supported by Europe’s plastic Tax.
Royal Decree in Belgium bans several single-use plastic products as from the 17January of this year.
Background
On December 13, 2022, the Council of the European Union and the European Parliament came to a provisional agreement on the final text of the Carbon Border Adjustment Mechanism ("CBAM") regulation.
DIRECT SALE OF REAL ESTATE
Resident individual
Capital gains
As a general rule, capital gains on real estate that is not used for a professional activity are in principle not subject to personal income tax.
DIRECT HOLDING OF REAL ESTATE
This section discusses the most important tax implications of the direct holding of real estate. First, it discusses the impact on resident individuals and non-resident individuals. Thereafter, it discusses the impact...
DIRECT PURCHASE OF REAL ESTATE
This section discusses the most important tax implications of the direct purchase of the real estate. First, it discusses the impact for resident individuals and non-resident individuals. Thereafter, it discusses the...
Preliminary remarks
This guide was updated 31 December 2022 and cannot be considered as being an exhaustive and detailed list of applicable measures to Real Estate transactions.
Pillar 2 directive adopted by the eu council
On December 2022, the EU member states have reached an agreement to implement the minimum taxation component also known as Pillar 2, in the European Union (“EU”).