Olivier Bertin and Yaël Spiegl will participate to the conference “Masterclass IPP” organized in Louvain-la-Neuve on 13 September 2018.

Real estate taxation - dismemberments, by Yaël SPIEGL

Is the use of a dismembered real right between a manager and his company still a viable technique for tax purposes? We know that the tax authorities have their sights set on these operations. Can we still resort to them without risking to undermine the fiscal and legal tranquility? What should be done in case of a dispute about an existing dismemberment? What about the calculation of the benefit in kind? We will review the latest developments in this area.

The tax shelter for start-ups and scale-ups, by Olivier BERTIN

Launched in 2015, the tax shelter for SMEs offers considerable tax benefits for individuals investing in start-ups. The system has since been improved, the regulatory framework has been gradually completed, while the FAQs issued and updated by the tax authorities have solved a number of problems. 2018 will be the year of entry into force of a new benefit, this time for investments in growth companies.

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