{"id":1745,"date":"2024-07-02T11:04:02","date_gmt":"2024-07-02T09:04:02","guid":{"rendered":"https:\/\/denisemmanuelphilippetax.be\/?p=1745"},"modified":"2025-02-27T16:28:32","modified_gmt":"2025-02-27T15:28:32","slug":"transfer-of-seat-withholding-tax-parliamentary-question","status":"publish","type":"post","link":"https:\/\/denisemmanuelphilippetax.be\/en\/tax-news-en\/transfer-of-seat-withholding-tax-parliamentary-question\/","title":{"rendered":"Transfer of seat- Withholding tax \u2013 Parliamentary question"},"content":{"rendered":"<p><strong>In a recent parliamentary question dated 18 December 2023, the deputy Marco Van Hees asked the minister of Finance what his stance is on the tax aspects of an outbound transfer of seat of a Belgian company.<\/strong><\/p>\n<p>The question is whether such restructuring may trigger a dividend withholding tax at the level of the shareholders.<\/p>\n<p>It is quite a controversial topic, as the Ruling Commission (no tax) and the central tax authorities (dividend tax is due) take opposite views!<\/p>\n<p>The deputy also recalled the recent ruling of the Court of first instance of Walloon Brabant (3 February 2023), where it was decided that no dividend withholding tax was due upon the transfer of seat of a Belgian company to France.<\/p>\n<p>The minister of Finance has still not replied to this parliamentary question. Belgian tax practitioners are eager to know whether the minister shares the position of the central tax authorities or that of the Ruling commission (and of the Court of Walloon Brabant)\u2026 To be followed\u2026<\/p>\n<p><strong><em>Read also the article of Denis -Emmanuel Philippe in the Fiscologue, 2023, n\u00b01795.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In a recent parliamentary question dated 18 December 2023, the deputy Marco Van Hees asked the minister of Finance what his stance is on the tax aspects of an outbound [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":585,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"iawp_total_views":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[37],"tags":[],"class_list":["post-1745","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.3 - aioseo.com -->\n\t<meta name=\"description\" content=\"In a recent parliamentary question dated 18 December 2023, the deputy Marco Van Hees asked the minister of Finance what his stance is on the tax aspects of an outbound transfer of seat of a Belgian company. 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