Werner Heyvaert updated the Belgian chapter of the book “Outbound Acquisitions: Tax Planning for European Expansion in a Changing Landscape - 2020 edition”. The book has been published by the prestigious Practising Law Institute in New York.
Werner's portion of the paper focuses on the Belgian company as a holding company, but under certain circumstances, a Belgian branch of a foreign company could be a valuable alternative. The most significant advantage of a branch would be that there is no dividend withholding or “branch profits” tax due on the repatriation of branch income to the head office.
Click here to read the full paper.
© Practising Law Institute. Reprinted from the PLI Publication, The Corporate Tax Practice Series 2020 (Item #231420)
The Belgium chapter of the article (from page 342) has been written bij Werner Heyvaert. Werner acknowledges the contribution of Vicky Sheikh Mohammad, lawyer at the Brussels office of our firm, in the preparation of this chapter of the article.