Reconciling France and Belgium
January 16, 2019
In light of families’ unquestioned propensity for greater mobility, the settlement of successions has become more complex with so many cases now incorporating an international element. The place of residence of the deceased and heirs and the location of the assets may give rise to double taxation at the time of succession. It is therefore […]
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VLABEL is adapting quickly… maybe even too quickly.
December 27, 2018
Previous articles have described the (favourable) impact of the reform of Belgian inheritance and matrimonial law. It was notably underlined that the life assurance contract, considered as an essential tool for wealth planning, had been particularly impacted, for the better, by these reforms to the Civil Code in Belgium. With jurisdiction over inheritance tax and […]
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Overview and issues
December 12, 2018
On 20th March 2018, the French and Luxembourg governments signed a new tax treaty (the “Treaty”). This new agreement is in line with developments in the BEPS (Base Erosion and Profit Shifting) project initiated by the OECD (“Organisation for Economic Cooperation and Development”). The renegotiation and complete overhaul of the treaty concluded in 1958 (and […]
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