VB 25149 addresses the premature cancellation of an opstalrecht (building right) and its effect on Flemish property taxation. The Tax Service held that terminating a building right before the contractual term alters the taxable value of the land, as the superstructure’s removal or reversion changes the land’s utilization and associated cadastral income. Consequently, the onroerende […]
VB 26028 examines a Nederlandse restschenking (residual gift from a Dutch donor) combined with a zaakvervanging (substitution of assets) under Flemish gift tax law. The Tax Service concluded that the residual gift, when coupled with an asset substitution, remains subject to gift tax, and the substitution does not create a tax‑free transfer. The decision applies
In VB 25134, the Flemish Tax Service evaluated a kanscontract (gambling agreement) concerning movable goods and determined that such arrangements fall under the gaming tax regime. The ruling clarified that the wager, prize, and any ancillary benefits linked to the game of chance are taxable, irrespective of whether the stakes consist of cash or tangible
VB 26026 deals with the contribution of assets to an estate and the subsequent division among heirs, focusing on the inheritance tax implications under Flemish law. The Tax Service confirmed that assets brought into the estate by a deceased person retain their character for tax purposes and are valued at fair market value as of
