Belgian Ruling procedure

Increasing tax initiatives worldwide create tax uncertainty for individuals and corporations. In Belgium, taxpayers can remedy this uncertainty by filing for an advanced ruling. More about the tax ruling procedure can be found in this factsheet.


Wealth tax in Belgium

See factsheet below.


Voluntary disclosure

Read more about the Belgian voluntary disclosure regime below.


Tax incentives in Belgium

Foreign investors and enterprises therefor regularly ask us for legitimate ways to reduce the corporate tax rate for their Belgian establishments. This factsheet therefor provides them with an overview of regularly applied Belgian income tax incentives for enterprises and their personnel.



35 years of expat tax regime celebrated with a factsheet: In this factsheet, you will find an overview of the advantages of the Belgian expat tax regime.


Artists and athletes

Artists and athletes are the preeminent example of mobile taxpayers. They often live outside their home country, perform in various jurisdictions or invest assets worldwide. This factsheet puts the spotlight on the Belgian approach to taxation of professional income of internationally active artists and athletes.


Innovation Income Deduction Regime

This very first factsheet proves that the so called Innovation Income Deduction Regime is essential to safeguard Belgium’s position as a hub for national and foreign investments.
We hope you enjoy reading.



Rulings and tax havens

See news alert below.


Reporting obligations for Belgian Employers

See news alert below.


Partnership announcement Gertjan Verachtert

A new year brings new beginnings! We are pleased to inform you that Gertjan Verachtert has been promoted to partner of our firm as of this year. Feel free to congratulate Gertjan through gertjan@www.sanseninternational.tax or connect with him through LinkedIn.


Changes to Belgian Cayman Tax finalized

Changes to Belgian Cayman Tax or so-called look-through-tax


Vacature office manager

Gezocht: enthousiaste en leergierige office manager, die een jong en groeiend team van advocaten wil ondersteunen op vlak van office management. Contactname Isabelle Verschueren – office@www.sanseninternational.tax


Vacature Office Manager

Gezocht: enthousiaste en leergierige office manager, die een jong en groeiend team van advocaten wil ondersteunen op vlak van office management. Contactname Isabelle Verschueren – office@www.sanseninternational.tax


Werken over de Belgisch-Nederlandse grens heen

Erik Sansen, Gertjan Verachtert en Tilde Callebaut spreken op 16 november 2018 op een Infotopics-seminarie mbt de fiscale voor- en nadelen van zaken doen in Nederland. Zij worden vergezeld door andere Belgische en Nederlandse experten ter zake.


Cryptocurrency capital gain can be tax exempt in Belgium

The Belgian taxation of cryptocurrency capital gains on behalf of private investors is marked by some legal uncertainty. In absence of explicit tax rules, it is up to practitioners and the tax administration to rule upon the tax treatment, in view of the general tax rules. Earlier, the Belgian Ruling Office had already stated that applications for a ruling would be judged on a case-by-case basis, taking into account a list of 17 questions.


Kan ik geld schenken aan een kind in Nieuw Zeeland?

Taxpayers need to take into account the international reality in which their families live and their investments are located. A reader of De Standaard asked Gertjan Verachtert what the tax implications are of a cross-border inheritance or gift to a beneficiary living in New Zeeland.



A Royal Decree of July, 31, 2018 published the guidelines for the Belgian UBO-register. More information can be found here.


Investeren in een Spaans buitenverblijf?

Erik Sansen en Gertjan Verachtert gaven een toelichting in De Standaard naar aanleiding van de Spanje Expobeurs en Second Home Expo.

U vindt het artikel hier.


SITL will be speaking together with Renate Barbaix for M&D Kluwer both on fiscal and civil law aspects of emigration

13.30 – 17.00 in Kontich, De Jachthoorn (Seminar will be given in Dutch only)


Newsletter French withholding tax and update UBO-register

The Belgian Supreme Court decided that French withholding tax can be reclaimed in Belgium by Belgian residents. This may also be relevant in relation to other jurisdictions.


Erik Sansen en Gertjan Verachtert will be speaking on M&D Seminars’ International Tax theme day

Topics to be treated are : how to successfully relocate from Belgium, what about cross border payments to your new home country, tax regimes in Portugal, Italy, etc.




SITL in Trends with regard to relocating to Switzerland

Further to SITL’s recent publication of it’s new book on Emigration SITL was interviewed in Trends in relation to relocating to Switzerland.


Erik Sansen and Gertjan Verachtert will be speaking for the Luxembourg Estate Planning Skill Group

Topics that will be addressed : tax aspects of living in Belgium and working in Luxembourg or France, relocating to Malta, Cyprus, Switzerland, Portugal or the UK, etc.


Nieuwsbrief Italië

Italië voerde onlangs een fiscaal regime in, waarbij aan nieuwkomers onder bepaalde voorwaarden een fiscaal gunstig belastingregime gegund wordt.


De kaaiman-rulings zijn daar!

In de week van 20 februari 2017 werden op fisconetplus de eerste van een reeks rulings omtrent de kaaimantaks gepubliceerd (de ‘kaaiman-rulings’). In dit nieuwsbericht vindt u een bespreking van de beslissingen.


Doctrine “Taxe Caïman” Fiscale Actualiteit 2016/27

Gertjan Verachtert est co-auteur d’un article concernant la “taxe Caïman” dans Fiscale Actualiteit 2016/27.