Roel Van Hemelen

Director Business Tax

Moore Stephens Belgium

Taxes: Family & Business

Roel Van Hemelen

October 11, 2017

50%

<2012: 15% WITHHOLDING TAX

2012: 21% WITHHOLDING TAX + 4% SURCHARGE

2013: 25% WITHHOLDING TAX

2016: 27% WITHHOLDING TAX

2017: 30% WITHHOLDING TAX

40%?

Withholding taxes

Speculation tax (2016) Stock exchange taxes Reynders tax

Gifts of bare ownership, while reserving usufruct

Real Estate reorganisation with companies

Life insurance gifts

Real Estate gifts with a return clause in case of early decease of the gifted

First € 627 in dividends exempt from tax

Tax on securities accounts Capital gains on shares in companies Tax free bracket savings accounts only half Increase Stock exchange taxes

Capital gains taxation in companies: DBI Bevek / RDT Sicav

Tax on securities accounts: Life insurance TAK23 / pension funds

VLABEL interpretations: sound proof estate planning!

Let’s do it together!

Roel Van Hemelen

Director Business Tax

Roel.vanhemelen@moorestephens.be

+32 479 90 15 88

Koen Van Eupen

Partner

Koen.vaneupen@moorestephens.be

+32 3 210 91 50