{"id":3055,"date":"2025-02-23T14:12:58","date_gmt":"2025-02-23T13:12:58","guid":{"rendered":"https:\/\/denisemmanuelphilippetax.be\/?p=3055"},"modified":"2025-02-25T15:31:34","modified_gmt":"2025-02-25T14:31:34","slug":"new-capital-gains-tax-the-controversial-exemption-for-shares-held-10-years-and-large-ma-deals","status":"publish","type":"post","link":"https:\/\/denisemmanuelphilippetax.be\/en\/tax-news-en\/new-capital-gains-tax-the-controversial-exemption-for-shares-held-10-years-and-large-ma-deals\/","title":{"rendered":"New capital gains tax : the controversial exemption for shares held >10 years and large M&#038;A deals"},"content":{"rendered":"<p><strong>New capital gains tax : the controversial exemption for shares held &gt;10 years and large M&amp;A deals<\/strong><\/p>\n<p><strong>1.New 10% capital gains tax<\/strong><\/p>\n<p>Capital gains on shares realised by individuals in the framework of the normal management of their private wealth are generally not taxed.<\/p>\n<p>This situation is about to change. The government agreement provides for the introduction of a new 10% tax on capital gains realised on financial assets (the so-called \u201csolidarity contribution\u201d), including shares.<\/p>\n<p><strong>2.Secret note : exemption after a holding period &gt; 10 years<\/strong><\/p>\n<p>The MR leader has suggested that, in addition to the governmental agreement, there was a secret note according to which the capital gains tax would not apply to shares held for more than ten years. This position is however highly controversial within the governement.<\/p>\n<p><strong>3.Transfer of shares in (family-owned) companies<\/strong><\/p>\n<p>According to De Standaard, the introduction of such exemption would lead to tax-free transfers of companies. The newspaper refers in this respect to the following deals:<\/p>\n<ul>\n<li>The transfer of the shares in the tobacco company Gryson by Guido Vandermarliere for 475 mio \u20ac;<\/li>\n<li>\u00a0The transfer of the shares in the clinical lab group CMA-Medina by the couple Gino De Raedt and Frederica Verheyden (to Biogroup &#8211; France) for 1 \u20ac 1 billion;<\/li>\n<li>The transfer of shares in TVH by the families Thermote and Vanhalst for \u20ac1,1 billion;<\/li>\n<li>\u00a0The transfer of shares in Lotus Bakeries in 2021 for 350 mio \u20ac;<\/li>\n<li>Transfer of Balta and IVC by Filip Balcaen for more than \u20ac1,1 billion;<\/li>\n<li>Transfer of LMS International by Urbain Vandeurzen for 700 mio \u20ac.<\/li>\n<\/ul>\n<p>De Standaard states that the new capital gains tax would not apply to such deals since the sellers (private individuals) have held the shares for more than 10 years.<\/p>\n<p><strong>4.Transfer of shares by individuals or their holding company ?<\/strong><\/p>\n<p>Not sure that this position is correct&#8230; :<\/p>\n<ul>\n<li>Entrepreneurial families often hold the shares in operational companies through a (family-owned) holding company.<\/li>\n<li>I doubt that the sellers in such large M&amp;A deals are private individuals.<br \/>\nExample: transfer of Gryson =&gt; according to press releases, the agreement has been entered into with a Belgian company GT&amp;Co BVBA, which directly controls Gryson (and thus not by a private individual)&#8230;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><em><strong>Denis-Emmanuel Philippe\u00a0<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>New capital gains tax : the controversial exemption for shares held &gt;10 years and large M&amp;A deals 1.New 10% capital gains tax Capital gains on shares realised by individuals in [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":580,"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":37,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[37],"tags":[],"class_list":["post-3055","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=\"New capital gains tax : the controversial exemption for shares held &gt;10 years and large M&amp;A deals 1.New 10% capital gains tax Capital gains on shares realised by individuals in the framework of the normal management of their private wealth are generally not taxed. 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The government agreement provides for","twitter:creator":"@DEPhilippe1","twitter:image":"https:\/\/denisemmanuelphilippetax.be\/wp-content\/uploads\/2024\/11\/tax_720x546.jpg"},"aioseo_meta_data":{"post_id":"3055","title":null,"description":null,"keywords":null,"keyphrases":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":null,"og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":null,"frequency":null,"local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":null,"created":"2025-11-06 10:34:55","updated":"2025-11-06 10:34:55","seo_analyzer_scan_date":null,"focus_keyword":null,"additional_keywords":null,"truseo_locale":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/denisemmanuelphilippetax.be\/en\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/denisemmanuelphilippetax.be\/en\/tax-note\/tax-news-en\/\" title=\"Tax news\">Tax news<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tNew capital gains tax : the controversial exemption for shares held &gt;10 years and large M&amp;A deals\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/denisemmanuelphilippetax.be\/en\/"},{"label":"Tax news","link":"https:\/\/denisemmanuelphilippetax.be\/en\/tax-note\/tax-news-en\/"},{"label":"New capital gains tax : the controversial exemption for shares held >10 years and large M&#038;A deals","link":"https:\/\/denisemmanuelphilippetax.be\/en\/tax-news-en\/new-capital-gains-tax-the-controversial-exemption-for-shares-held-10-years-and-large-ma-deals\/"}],"_links":{"self":[{"href":"https:\/\/denisemmanuelphilippetax.be\/en\/wp-json\/wp\/v2\/posts\/3055","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/denisemmanuelphilippetax.be\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/denisemmanuelphilippetax.be\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/denisemmanuelphilippetax.be\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/denisemmanuelphilippetax.be\/en\/wp-json\/wp\/v2\/comments?post=3055"}],"version-history":[{"count":1,"href":"https:\/\/denisemmanuelphilippetax.be\/en\/wp-json\/wp\/v2\/posts\/3055\/revisions"}],"predecessor-version":[{"id":3057,"href":"https:\/\/denisemmanuelphilippetax.be\/en\/wp-json\/wp\/v2\/posts\/3055\/revisions\/3057"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/denisemmanuelphilippetax.be\/en\/wp-json\/wp\/v2\/media\/580"}],"wp:attachment":[{"href":"https:\/\/denisemmanuelphilippetax.be\/en\/wp-json\/wp\/v2\/media?parent=3055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/denisemmanuelphilippetax.be\/en\/wp-json\/wp\/v2\/categories?post=3055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/denisemmanuelphilippetax.be\/en\/wp-json\/wp\/v2\/tags?post=3055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}