Belgian family offices and fund-of-funds utilizing the Privak regime face unique challenges when investing through Luxembourg structures, particularly regarding tax-neutral status requirements and participation exemption conditions. The look-through treatment of transparent entities like SCSps can create complications with underlying assets, prompting the need for alternative structuring solutions that maintain compliance while accommodating diverse investor bases.

Belgium has long been considered a tax haven due to its lack of capital gains tax on financial assets managed within a private estate. The Act of 6 April 2026 introduces a new capital gains tax regime with a 10% fixed rate and generous allowances, including a €1 million exemption for business owners holding at least 20% of company shares. Despite this change, Belgium's competitive tax structure with step-up provisions for new residents and deferred exit taxes may continue to attract entrepreneurs and

This week, Prof. Dr. Alain Laurent Verbeke, a partner in Greenille by Laga, discusses the role conflict has to play in family dynamics.

The European Central Bank (ECB) working group on euro risk-free rates has published a report on the impact the transition from the euro overnight index average

In a judgment dated 27 April 2017, the Constitutional Court (Grondwettelijk Hof / Cour Constitutionnelle) (the "Constitutional Court") largely confirmed the validity of the statutory provision..

There are two primary objectives of every business and corporation. One bases its decisions entirely on the shareholders' interest, and the other focuses on company profits.

La Belgique a longtemps été considérée comme un paradis fiscal grâce à l'absence de taxe sur les plus-values pour la gestion normale d'un patrimoine privé. Depuis le 1er janvier 2026, une nouvelle taxe sur les plus-values des actifs financiers a été instaurée avec un taux forfaitaire de 10% et un abattement de 10 000 € par an. Les dirigeants d'entreprise détenant au moins 20% des actions peuvent bénéficier d'une exonération de 1 000

The Financial Services Duty of Care Bill 2019-20 has been reintroduced to the House of Lords. The Bill requires the Financial Conduct Authority (FCA) to make rules for authorised persons to...