Belgium - Cross-border reorganizations : implementation of EU Merger Directive into Belgian tax law
- H. Lamon; K. Vandepoorte; G. Spanoghe
- Derivatives & Financial Instruments, 2009 (Volume 11), No 1
- 1 February 2009
A new Act implementing the EU Merger Directive into Belgian tax law will lower most of the tax obstacles standing in the way of cross-border reorganizations involving Belgian companies. The authors comment on the changes made by the new Act and provide insight into the opportunities now available to taxpayers in the context of cross-border reorganizations.