Fiscale rollercoaster - Column Fondsnieuws

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.

Short Reads - On 10 January 2020, the Dutch Supreme Court ruled on an important case whereby a dividend distribution by a Dutch holding company to its Luxembourg corporate shareholder was subject to Dutch corporate income tax based on the Dutch substantial interest rules1. The taxpayer was in this case not successful in relying on either the EU Parent – Subsidiary Directive (the “PSD”) or the argument that such taxation was an infringement of EU law. In this Tax Alert we provide you with a summary of the case and some preliminary observations.

Inside Stibbe - Luxembourg, 17 January 2020 – Stibbe reinforces its corporate & finance and asset management/funds practices in Luxembourg with the hire of Bernard Beerens (corporate partner), Audrey Jarreton (banking and finance counsel), Edouard d’Anterroches (investment funds partner), Victorien Hémery (investment funds partner), and Dayana Bert (investment funds counsel). Their arrival comes after the recent hire of tax partner Johan Léonard. All of these new additions demonstrate the firm’s commitment to expanding Stibbe’s service offering in Luxembourg.

Articles - De wereldwijde toegenomen CO2-uitstoot baart veel mensen zorgen, gezien de hoeveelheid (media)aandacht die de klimaatverandering tegenwoordig krijgt. Men is het erover eens dat er een wereldwijde aanpak zal moeten komen om de klimaatverandering tegen te gaan. Het Klimaatakkoord van Parijs is een eerste stap in de goede richting en als het aan de Europese Commissie ligt, heeft Europa in 2050 een klimaat neutrale economie. Uit de overige bijdragen van deze Klimaatspecial blijkt tevens dat Nederland niet stilzit en verschillende maatregelen treft om de CO2-uitstoot te reduceren.