Memos and publications

After over 500 days, by the last weekend of November 2011, under strong political pressure of the European Commission, the negotiating political parties in Belgium finally reached an agreement about the budget for 2012.

Tiberghien and ALTIUS have published a new edition of the Real Estate Gazette.

‘Expertise News’, the Belgian newsletter for real estate professionals, has published a ranking of leading law firms for Belgian real estate.  Tiberghien and ALTIUS are proud to be part of this ranking. 

It can be argued that a transfer to a trust is not a stipulation for a third party, but a gift to the beneficiaries. This would imply that Belgian inheritance tax would be due, if the last domicile or residence of the grantor was in Belgium, and if the grantor dies less than three years after making the gift. If the grantor dies more than three years after making the gift, no Belgian inheritance tax would be due.

The Belgian tax authorities have issued new guidelines relating to the notional interest deduction. The authorities have identified two structures that may be abusive and that will be subject of in-depth scrutiny.

Last April, Bernard Peeters talked about 'notional interest deduction' at the ACTL seminar 'Tax treatment of interest for corporations' (Amsterdam Centre for Tax Law).

Paper edited for the "Tax Treaty Case Law Around The Globe" conference in Vienna (19-21 May), where Bernard Peeters acted as a speaker.

At the occasion of REALTY 2011, Tiberghien and ALTIUS have published a new edition of the Real Estate Gazette.