Indeed, anyone who wants to enjoy the exemption of the donation tax or the reduced rate of inheritance tax in case of a gift or inheritance of a family business, must file an application with the Flemish Taxauthorities ( "Vlaamse Belastingdienst " Vlabel).

The concept of hand-to-hand gifts exists in both Belgian and French law, but carries distinct legal meanings and tax implications in each jurisdiction.

A new draft law on various fiscal provisions, tabled by the Federal Government on 29 February, contains various amending provisions on income tax, to the Code of inheritance tax, the Code on registration, mortgage and court registry duties and excise duties.

This circular letter interprets the tax treatment of transfers to another generation of family businesses in Flanders, as inserted by section 17 of the Decree of 23 December 2011.

In a Circular dated 1 December 2010 (Circular AOIF 70/2010, Ci. RH. 81/600.928), the tax administration provides guidance on the tax return filing obligations, the tax assessment and the tax collection after a merger or split-up.

On January 20, the Council of Ministers adopted Council Regulation (EC) No. 139/2004 concerning the control of concentrations between undertakings (Regulation 139/2004). This new regulation, which replaces Regulation 4064/89, significantly increases the powers of the Commission to review and, if necessary, block transactions having a Community dimension, while at the same time bringing more flexibility to the review process. Regulation 139/2004 will enter into force on May 1, 2004.

The Flemish government is committed to preserve the continuity of the enterprises, as well as to ensure the transfer of knowledge and experience from the director to the next generation.

Dans son arrêt du 4 décembre 2025 la Cour constitutionnelle a déclaré que la réduction substantielle de la taxe patrimoniale pour les A(I)SBL et les fondations privées actives dans certains secteurs sociaux...

On 6 January 2004 the European Court of Justice ("<B>ECJ</B>") dismissed the appeal by the European Commission<SUP>1</SUP> and others against the Court of First Instance’s ("<B>CFI</B>") decision<SUP>2</SUP> to annul the Commission’s <I>Bayer/Adalat </I>decision.

Council Regulation 1/2003 of 16 December 2002 on the implementation of the rules on competition in Articles 81 and 82 of the Treaty<SUP>1</SUP> ("Regulation 1/2003") has revolutionized the enforcement of the EC competition law since its entry into force in May 2004. Regulation 1/2003 introduces major changes in the procedure governing the implementation of art. 81 and 82 of the EC Treaty ("ECT).

Since 18 March different authorities (EU, national, local) took measures in Belgium to reduce the spreading of the COVID-19 virus.