Benelux trends for private clients. 26 September 2023

Agenda

Future of DAC 6

• Compatibility with fundamental legal principles: Pending case C-623/22, BATL and others before the ECJ
• Legal professional privilege: CJEU judgment of 8 December 2022 in Case C-694/20, Orde van Vlaamse Balies and others; the conflict of interpretation of the judgment in France and Belgium

Benelux Holding Companies and Their Shareholders

• Latest developments in the three jurisdictions
• Impact of the new Belgian – Dutch Double Taxation Treaty: Anti-abuse case law on the participation exemption; capital gains on shares/ (reduced) withholding taxes/ (excessive) borrowing;the impact of migration of the director – major shareholder and/or his company

Speakers

• Paul Verhaeghe, lawyer, Director of Belgian Association of Tax Lawyers, Belgium
• Emilie Van Goidsenhoven, Partner, Tiberghien, Belgium
• Roderick van der Vloet, Senior Associate, Loyens & Loeff, Netherlands
• Bilal Ajabli, Senior Associate, Arendt & Medernach, Luxembourg
• Griet Vanden Abeele, Partner, Tiberghien, Belgium