We invite you to a CONFERENCE with the Dekeyser & Associés law office
The tax rules governing international successions & gifts
and the implications for officials and other EU staff
on 29 May 2018 from 12:45 to 14:30
Une conférence similaire en français est programmée le 7 juin 2018 (une invitation séparée sera diffusée)
Dekeyser & Partners will share its knowledge and advice on wealth planning (successions & gifts) in a cross-border context. It will deal, in particular, with situations relevant to employees of the European Institutions (pre- and post-retirement).
It will outline the Belgian tax rules (inheritance tax and gift tax) and the impact of certain international treaties concluded by Belgium.
Dekeyser & Partners will also analyse the tax treatment of the following situations:
• Transfer of financial assets by an EU official to his/her spouse, children or others: Is there any tax due? If yes, in which country? What happens if financial assets are held by a financial institution established in Belgium or elsewhere in the world?
• Transfer of an immovable property to a spouse, children or others (Belgian resident(s) or not): Is there any tax due? If so, in which country and who is liable to pay this tax? Are there any exceptions for the marital home in Belgium?
• If an EU official (active or retired) residing in Belgium dies: are there inheritance taxes due and, if yes, in which country?
• Is an EU official liable to pay Belgian tax on the gain realised on the sale of real estate in Belgium? Can he prevent his heirs from paying estate taxes on the value of the building upon his death?
Speakers will illustrate each of these questions with concrete examples they have encountered in their daily practice.
Finally, they will discuss how an EU official (active or not) can optimise the transfer of his property by means of a gift, by making use of a Belgian private foundation / civil company, or by taking out specific life insurance policies.
Me Grégory Homans
Please register in advance