Registered office doctrine and Belgian taxation

The real seat doctrine is now a thing of the past. The Belgian legislator has decided to opt for application of the…

New interest deduction limitation: are interests still fully deductible?

In any case, the new interest deduction limitation is more stringent than the current regulation. It is clear that the…

aternio café june

aternio café will take place on Monday 11 June 2018. What about shopping: online shopping (tips & tricks) and pop-ups.

Disclosure obligation of aggressive cross-border constructions for tax specialists

From 1 July 2020, tax specialists will have to disclose aggressive cross-border constructions to the tax authority.…

The new innovation income deduction stimulates research and development in Belgium

As of July 1 2016, the net patent deduction has been replaced by an innovation income deduction. It allows for a…

Horizontal supervision: a new approach to fiscal control in Belgium

A new approach to fiscal control is in the making in Belgium. In the Netherlands, horizontal supervision, where fiscal…

Win-win loan only for Flemish start-ups

A last fiscal measure is the win-win loan which may be granted to Flemish SME start-ups or self-employed start-ups.…

Partial exemption from paying withholding tax on professional income for start-ups

This incentive aims at start-ups (one-man businesses or companies) that employ people and is part of a total package to…

Tax shelter for start-ups

A federal tax reduction, a so called tax shelter, on income tax and on non-resident tax can be granted to people…

Tax support for start-ups

When first established, many start-ups have a need for additional financial resources to be able to realise their…

Exemption from paying interest on crowdfunding

Another way for start-ups to find funds is to approach a recognised crowdfunding platform. Crowdfunding is form of…