Vastgoed overdragen in vennootschapsvorm: wat zijn de fiscale gevolgen?

Since January 1, 2024, a minimum tax for multinational enterprise groups (MNE groups) and large domestic groups has been introduced in Belgium. This is the implementation of the OECD/G20 recommendations and European Directive 2022/2523 into the Belgian legislation (Pillar 2).

Companies that invest in innovation can benefit from several tax incentives. For instance, companies with certain intellectual property rights can take advantage of the innovation deduction. This deduction is calculated based on the income generated from these intellectual property rights.

For owners of French property intended for residential use, a obligatory declaration has been in effect since 2023. The declaration must be submitted before 01/07/2024 in the following cases: if the declaration was not submitted in 2023 or if the status of the property has changed.