Circular letter on exit-tax published

On 11 September 2017, the Belgian tax administration published a circular letter on the practical aspects of the amended exit tax provisions, implemented on 8 December 2016 pursuant to the European Union Anti-Tax Avoidance Directive (EU) 2016/1164 (2016). Companies and individuals which terminate their Belgian undertaking, but remain using the assets of the Belgian undertaking … Continue reading Circular letter on exit-tax published