Navigating the Mobility Law: Tax attention points

On 27 April 2023, the Belgian legislator adopted a law (the “Mobility Law”) transposing Directive (EU) 2019/2121 (the “Mobility Directive”). The Mobility Directive provides for a new harmonised company law framework for cross-border conversions and divisions and adapts the already harmonised rules for cross-border mergers of limited liability companies within the EEA. 

This newsletter draws your attention to some tax consequences of the Mobility Law.