Belgium As A New Springboard Into The EU? - Corporate/Commercial Law
To print this article, all you need is to be registered or login on Mondaq.com. A recent tax ruling of the Belgian tax authority (the Tax Ruling) confirms that a transfer of the registered seat of a company from the United States to The Netherlands via Belgium should not trigger any tax consequences in Belgium. Although the Tax Ruling does not create a legal precedent, the decision may open up a new gateway into the European Union for companies that would like to re-domicile to an EU country that does not otherwise allow a direct transfer of registered seat from a non-...