The Asset Management Review - Belgium Chapter 2014

Short Reads - Op 1 december 2019 is de Wet tot implementatie van de Herziene aandeelhoudersrechtenrichtlijn (“SRD II”) (“Implementatiewet”) in werking getreden.

Articles - Emile Bongers schreef een artikel waarin hij een aantal fiscale aspecten beschrijft waar staatsfondsen in de praktijk tegenaan lopen bij transacties en investeringen in Nederland. In zijn artikel beperkt hij zich tot staatsfondsen gevestigd in de Golfregio, namelijk Bahrein, Koeweit, Oman, Qatar, Saoedi-Arabië en de Verenigde Arabische Emiraten (de VAE). Dergelijke fondsen investeren jaarlijks, meestal op vertrouwelijke wijze, substantiële bedragen in de Nederlandse economie variërend van infrastructuur- en vastgoedprojecten tot (duurzame) energieprojecten.

Short Reads - Dutch dividend withholding tax has been a hot topic the last few years. In 2018 there were discussions on whether the Dutch dividend withholding tax should be abolished or not. One of the arguments to abolish related to the potential risk of the Dutch dividend withholding tax being contrary to EU law. The legislative proposal to abolish Dutch dividend withholding tax was withdrawn, however, the discussions on the potential conflict with EU law remained.

Articles - On 1 January 2020, the mandatory provisions of the Code for Companies and Associations or "BCAC" entered into force. This article provides an overview of the main characteristics of the most commonly used unregulated real estate vehicles in Belgium (the regulated real estate vehicles are part of a separate publication that will be published shortly). It does not intend to provide a complete overview of all unregulated investment vehicles available, but it does give insight into the main characteristics of the most commonly used investment vehicles in Belgium.