by Els Maes | Thursday, January 22, 2026 | Tax news
I have just faced a Polish IM (Michal Luch, 2353 ELO FIDE) in a chess tournament in Spain and managed to draw (the IM title ranks just below the title of grandmaster) This result is a major achievement that I will treasure for a while! ▶️ One key takeway => there...
by Els Maes | Thursday, December 4, 2025 | Tax news
Following the remarkable intervention by Alexia Bertrand (group leader of the Open Flemish Liberals and Democrats Open Vld) in the Finance Committee of the Belgian Parliament yesterday, the Finance Minister stated that an evaluation of Pillar2 is necessary and that...
by Els Maes | Monday, December 1, 2025 | Tax news
The Commission has recently published its evaluation of the EU Directive on Administrative Cooperation in Taxation (DAC) (full report [1]). It is often said the the EU Commission is undemocratic. This report shows in my view the contrary. The report is based on...
by Els Maes | Wednesday, November 12, 2025 | Tax news
🔅 The Court of First Instance of Ghent recently ruled in favour of the taxpayer in an interesting transfer pricing dispute involving a Swiss captive reinsurance company. In the case at hand, certain risks were insured by a Belgian company through external insurers,...
by Els Maes | Wednesday, November 5, 2025 | Tax news
While reading the preparatory works of the draft law of 3 July 2025, I came across one of my statements in April 2025 in De Tijd ( [1]) on the new 5% capital gains realised upon an exit of a DRD Bevek (SICAV RDT / DBI Bevek) (Preparatory works, House of...
