roel van hemelen - knackacties.trends.knack.be/.../files/roel-van-hemelen.pdf · roel van hemelen...
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![Page 1: Roel Van Hemelen - Knackacties.trends.knack.be/.../files/Roel-Van-Hemelen.pdf · Roel Van Hemelen Director Business Tax Roel.vanhemelen@moorestephens.be +32 479 90 15 88 Koen Van](https://reader034.vdocuments.us/reader034/viewer/2022051814/6037ca6daf9e8e36cb0c23af/html5/thumbnails/1.jpg)
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Roel Van Hemelen
Director Business Tax
Moore Stephens Belgium
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Taxes: Family & Business
Roel Van Hemelen
October 11, 2017
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50%
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<2012: 15% WITHHOLDING TAX
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2012: 21% WITHHOLDING TAX + 4% SURCHARGE
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2013: 25% WITHHOLDING TAX
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2016: 27% WITHHOLDING TAX
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2017: 30% WITHHOLDING TAX
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40%?
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Withholding taxes
Speculation tax (2016) Stock exchange taxes Reynders tax
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Gifts of bare ownership, while reserving usufruct
Real Estate reorganisation with companies
Life insurance gifts
Real Estate gifts with a return clause in case of early decease of the gifted
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First € 627 in dividends exempt from tax
Tax on securities accounts Capital gains on shares in companies Tax free bracket savings accounts only half Increase Stock exchange taxes
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Capital gains taxation in companies: DBI Bevek / RDT Sicav
Tax on securities accounts: Life insurance TAK23 / pension funds
VLABEL interpretations: sound proof estate planning!
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Let’s do it together!
Roel Van Hemelen
Director Business Tax
+32 479 90 15 88
Koen Van Eupen
Partner
+32 3 210 91 50