الثلاثاء, 16 مارس, 2021 From 11:00 to 12:00 GMT +1
Location: Brussels
Speakers:
Caroline Borgers, Bart Buytaert, Andreas Van Impe
Webinar: Tax on securities accounts 2.0
The Belgian Federal Parliament recently adopted a law introducing a (revised) annual tax on securities accounts. This tax on securities account 2.0 has a very broad scope and gives rise to many practical questions. Our webinar will cover:
the notion of (holding) taxable securities in practice
the scope of the exemption for securities accounts held by intermediaries
the application of anti-abuse provisions in the hands of both financial intermediaries and account holders
the compatibility of the Tax and the anti-abuse rules with Constitutional and European fundamental rights
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