Flemish Region (Belgium)

On 20 October 2026, the Flemish Tax Administration provided clarity on the tax implications of an accretion clause (beding van aanwas) in the context of a sister merger (zusterfusie). Such mergers involve companies under common control, and the accretion clause determines how assets and liabilities are allocated for tax purposes, impacting registration duties and potential

The Flemish Tax Administration published an administrative position on 20 October 2026 regarding the tax treatment of partial split transactions under the prefiling procedure. The guidance addresses potential fiscal abuse scenarios where a partial split may be used to circumvent tax obligations. This position provides certainty for taxpayers and practitioners structuring corporate reorganizations involving partial

On 20 October 2026, the Flemish Tax Administration released a position clarifying the qualification of mutual sales (wederzijdse verkopen) as either an exchange (ruil) or a sale (verkoop) for registration duty purposes. The distinction impacts the applicable tax base and rate, particularly in real estate transactions where parties simultaneously sell properties to each other. Key

The Flemish Tax Administration issued a standing position on 20 October 2026 detailing the practical procedure for offsetting foreign inheritance tax paid, specifically US Estate Tax, against Belgian inheritance tax liability. This guidance addresses double taxation concerns for estates with assets in both jurisdictions and provides a step-by-step administrative process for taxpayers. Key Takeaways Credit

On 20 October 2026, the Flemish Tax Administration published a commentary on the Belgian Constitutional Court ruling No. 80/2021 of 3 June 2021 concerning inheritance tax on movable property located abroad. The ruling addressed the constitutionality of taxing worldwide movable assets of Belgian residents, with implications for cross-border estate planning. Key Takeaways Worldwide Taxation Upheld:

The Flemish Tax Administration released a position on 20 October 2026 regarding the modification of the terms of a gift originally executed before a Dutch notary. The guidance addresses the tax consequences when the modalities of a gift (such as usufruct conditions or revocation clauses) are altered after the fact, particularly in cross-border contexts involving

The Flemish Tax Administration published a position on 19 October 2026 concerning the sale of a preemptive right (verhinderend bezit) to the taxpayer’s own company. This scenario arises in real estate transactions where a shareholder sells a preemptive right to a company they control, raising questions about the applicable registration duty base and potential disguised

On 12 October 2026, the Flemish Tax Administration issued a position on the dissolution of a gift (ontbinding schenking) and the subsequent adjustment of its modalities, including the treatment of the remaining gift (restschenking). The guidance clarifies the registration duty and gift tax implications when a gift is partially or fully unwound and new terms

The Flemish Tax Administration published a position on 12 October 2026 addressing the establishment of a partnership (maatschap) followed by an additional contribution of assets without the allocation of new shares to the contributor. This structure raises questions about the recognition of the contribution for tax purposes and the potential for hidden profit distributions. Key

The Court of First Instance in Ghent rendered a judgment on 26 March 2026, published 9 October 2026, concerning the conditions for the reduced registration duty rate for a family home (gezinswoning). The case involved a taxpayer who failed to register the deed within the three-year period, arguing force majeure due to a refused environmental