Dienstag, 16 März 2021 Von 11:00 bis 12:00 GMT +1

Location: Brussels

Vortragende: 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