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 distributions.
Key Takeaways
- Valuation Rules: The tax base is the market value of the preemptive right, not merely the nominal consideration stated in the deed.
- Related-Party Scrutiny: Transactions between a shareholder and their controlled company are subject to enhanced scrutiny for arm’s length compliance.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement