Court of Cassation ruled on the exclusion of a normal management of private assets for the miscellaneous tax

On 27 April 2017, the Belgian Court of Cassation (Hof van Cassatie/Cour de Cassation) rendered a decision (Case No. F.15.0120.F/1) on the scope of the miscellaneous tax (33%) on occasional or speculative profits not realized within the limits of the normal management of a private estate (article 90, 1° of the Belgian Income Tax Code … Continue reading Court of Cassation ruled on the exclusion of a normal management of private assets for the miscellaneous tax