{"id":3053,"date":"2025-02-14T14:07:25","date_gmt":"2025-02-14T13:07:25","guid":{"rendered":"https:\/\/denisemmanuelphilippetax.be\/?p=3053"},"modified":"2025-02-24T14:11:57","modified_gmt":"2025-02-24T13:11:57","slug":"new-exit-tax-upon-relocation-cross-border-reorganisation","status":"publish","type":"post","link":"https:\/\/denisemmanuelphilippetax.be\/en\/tax-news-en\/new-exit-tax-upon-relocation-cross-border-reorganisation\/","title":{"rendered":"New exit tax upon relocation\/ Cross -border reorganisation"},"content":{"rendered":"<p><strong>The new Belgian government Arizona has agreed to introduce a new exit tax upon an outbound transfer of seat of a Belgian company. An entry into force in 2025 may not be excluded&#8230;<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>I had the honor to share my views on this new measure in the Belgian financial newspaper l&#8217;Echo.<\/p>\n<p><strong>1.Who will be caught by the new exit tax?<\/strong><\/p>\n<ul>\n<li>The relocation of a Belgian company abroad will be considered as a &#8220;liquidation&#8221; from a tax perspective.-<\/li>\n<li>\u00a0The shareholders of the company will be deemed to receive a so-called &#8220;liquidation bonus&#8221;, which is treated\/qualified taxwise as a taxable &#8220;dividend&#8221;.-<\/li>\n<li>This dividend is as a rule subject to withholding tax (at a rate of 30%), unless an exemption (or a reduction under a DTT) applies.<\/li>\n<li>The last version of the federal government agreement no longer refers to the application of withholding tax upon relocation (as opposed to a previous version), which could give rise to a certain degree of uncertainty about the exact scope of the new exit tax.<\/li>\n<\/ul>\n<p><strong>2. Reorganisations caught by the exit tax<\/strong><\/p>\n<p>Belgian companies and their shareholders should therefore always carefully consider the potential tax consequences of an outbound transfer of seat or any other cross-border reorganisations having the same effect.<\/p>\n<p>\u21aa\ufe0f A cross-border merger, whereby a Belgian holding company is merged into a Luxembourg company, should be targeted.<br \/>\n\u21aa\ufe0f The same applies for a transfer of the seat of management of a Belgian company abroad.<\/p>\n<p><strong>3. Individual vs. corporate shareholders<\/strong><\/p>\n<ul>\n<li>This withholding tax can turn out to be quite painful, especially for individual shareholders who are generally not entitled to benefit from a WHT exemption.<br \/>\n\u26a0\ufe0f Let us not forget that they do not receive any cash distributions upon relocation (tax without cash&#8230;).<\/li>\n<li>\u00a0In the case of corporate shareholders, withholding tax exemptions could apply (e.g. if they hold a participation of at least 10% for at least one year).<\/li>\n<li>\u00a0Pre-migration restructuring (e.g. contribution of shares to a holding company) should be carefully considered in the light of the applicable anti-abuse rules.<\/li>\n<\/ul>\n<p><strong>4.Compatibility with EU law?<\/strong><\/p>\n<p>The question arises whether this new exit tax is not contrary to EU fundamental freedoms&#8230;<\/p>\n<p><em><strong>Read also the article in L&#8217; Echo<\/strong><\/em><\/p>\n<ul>\n<li><a href=\"https:\/\/bloom-law.be\/wp-content\/uploads\/2025\/02\/L-Echo-14-02-2025.pdf\">L&#8217; Echo 14 02 2025<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The new Belgian government Arizona has agreed to introduce a new exit tax upon an outbound transfer of seat of a Belgian company. An entry into force in 2025 may [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":588,"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":38,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[37],"tags":[],"class_list":["post-3053","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=\"The new Belgian government Arizona has agreed to introduce a new exit tax upon an outbound transfer of seat of a Belgian company. An entry into force in 2025 may not be excluded... 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