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Latest news & developments

Minimum director fee: penalty of 5% removed from Income Tax Code

10 April 2019

The Corporate Income Tax Reform Act had introduced a distinct taxation of 5% due by each company (large or small) that does not grant a minimum director fee of EUR 45,000 (EUR 75,000 for a group of affiliated companies). The tax was due on the difference between the highest compensation actually paid and the required

Asymmetric debt-equity swap: Court of Appeal rules in favor of tax authorities

9 April 2019

On 26 February 2019, the Court of Appeal of Ghent ruled on the income tax treatment of an asymmetric debt-equity swap. The Court decided that both the contributing company and receiving company have to apply the same value. In the case at hand, a company A had a receivable of 1000 on its subsidiary B,

ECJ on sale-and-leaseback: new and interesting development in VAT

4 April 2019

Last week the EU Court of Justice handed down a very interesting judgment regarding sale-and -leaseback transactions. The judgment radically impacts the way such and similar transactions are currently treated from a VAT perspective in Belgium. Mydibel is a regular tax payer and the owner of several buildings in Belgium. Mydibel fully recovered  the VAT paid