FAQ of the Belgian tax authorities
Denis-Emmanuel Philippe has published an article in the last issue of Fiscale Actualiteit on the guidelines of the Belgian tax authorities (FAQ) with respect to #DAC6 (mandatory disclosure rules relating to aggressive cross border arrangements). He touches upon the so-called “hallmarks” and the “main benefit test”. He shows that many standard schemes could be caught, e.g. estate planning structures, transfer of shares to a foreign holding, etc.
