In the past few years there has been considerable change in Belgian tax legislation. This has necessitated a revised second edition of Belgium in International Tax Planning, which addresses the most recent developments. These changes include: the abolition of bearer shares and other financial instruments; the introduction of notional interest deduction; the 2004 Belgium–Hong Kong tax treaty; and the introduction of Art. 285 on transfer pricing in the Belgian Income Tax Code. View sample chapter    |    View table of contents It is a valuable reference for those interested in gaining a working knowledge of the Belgian tax system. The book also serves as a practical guide for international tax practitioners, tax advisers, accountants, auditors, lawyers and academics.

• Overview of the Belgian legal and tax system, including:
  • commercial law;
  • company law;
  • corporate income tax.
• The unique aspects of the Belgian tax system including:
  • special tax regimes and incentives;
  • the holding company regime;
  • the Belgian coordination regime;
  • the Belgian service regime;
  • the Belgian distribution centers regime.
• Advice and suggestions on specific tax planning opportunities:
  • domestic perspectives;
  • international perspectives.

Patrick A.A. Vanhaute is a tax lawyer and member of the Antwerp bar. He has extensive international experience, having worked with the tax departments of the Federation of Belgian Enterprises (VBO/FEB), Price Waterhouse and De Bandt, Van Hecke & Lagae. Mr Vanhaute was a partner with Loyens & Volkmaars and Loyens & Volkmaars & Vanhaute before founding his own law firm, which practises almost exclusively in international tax law. From 1993 to 1997 Mr Vanhaute was president of the Comité Fiscal of the Confédération Fiscale Européenne, the professional organization for tax practitioners in Europe. He has written extensively on both domestic and international tax issues and is a contributing author to IBFD‘s International Guide to the Taxation of Holding Companies. Mr Vanhaute is a member and co-founder of the European Tax Intelligence Group (ETIG), a European network of tax lawyers and practitioners.

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