The article by Ivo Vande Velde and Thomas Aertgeerts (as members of WTS Global) appeared in the ITR newsletter on April 6, 2017. To read the article, click here.
Thursday, 06 April 2017
Belgium introduces exit tax rules as it implements ATAD
Belgium introduces a deferred payment regime for companies required to pay exit taxes on the cross-border relocation of assets, migration or restructuring in line with the EU Anti-Tax Avoidance Directive (ATAD).