Further to the recent negotiations on the 2013-2014 budget, the new Bill of 17 July 2013 imposes a notification measure re private estate and off-shore structures in which Belgian tax payers are, directly or indirectly, involved.
Envisaged structures A new notion is inserted to the Belgian income tax code, the so-called ‘legal constructions’, by which private estate structures and off-shore entities are envisaged.
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