BELGIUM: The Belgian private foundation anno 2025

被引：0

作者：

Goyvaerts, Gerd D. ^{[1
]}

Jong, Luc ^{[1
]}

机构：

[1] Tiberghien, Grotesteenweg 214 B4, B-2600 Antwerp, Belgium

来源：

TRUSTS & TRUSTEES | 2025年

关键词：

D O I：

10.1093/tandt/ttaf032

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

The Belgian private foundation has now been in existence since 2002, that is for around 23 years, but it is still a relatively unknown legal entity. The private foundation is, however, a suitable vehicle for wealth and inheritance planning. The foundation makes it possible to segregate assets in order to achieve certain goals, both charitable and family-related. The private foundation is subject to a normal and somewhat favorable tax regime and can be set up in a relatively flexible manner. In this article, the features are explained in some detail.

引用

页数：6

共 5 条

[1]

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[2]

Goyvaerts G D, Een belastingverhoging van 165% ... . De fors verhoogde taks tot vergoeding der successierechten van 0.17% naar 0.45% heeft een nefast effect op vermogensplanningen met de private stichting ...

[3]

Goyvaerts G D, 2019, TFR, P895

[4] The Belgian private foundation Anno 2020 [J].

Goyvaerts, Gerd D. ;

Maes, Caroline .

TRUSTS & TRUSTEES, 2020, 26 (06) :519-526

[5]

Haelterman A, Notariele actualiteit 2013-2014

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