Imminent Belgian “look-through tax” on income from legal constructions
The so-called look-through tax (doorkijkbelasting or impôt de transparence), also referred to as the “Cayman tax”, was announced in the Government Agreement of 9 October 2014. Although the tax itself (once submitted to Parliament, voted and published) will be new, it was not really unexpected.
Flemish Government Decision implementing complex projects Decree published in Belgian Official Journal
On 21 January 2015, the Flemish Government’s Decision implementing the 25 April 2014 Decree concerning complex projects was published in the Belgian Official Journal.