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http://hdl.handle.net/1942/40535
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DC Field | Value | Language |
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dc.contributor.author | APPERMONT, Niels | - |
dc.date.accessioned | 2023-07-04T09:12:15Z | - |
dc.date.available | 2023-07-04T09:12:15Z | - |
dc.date.issued | 2023 | - |
dc.date.submitted | 2023-07-03T13:22:36Z | - |
dc.identifier.citation | Trusts & trustees, 29 (6) | - |
dc.identifier.uri | http://hdl.handle.net/1942/40535 | - |
dc.description.abstract | In a judgment of 5 April 2022, the Court of Appeal of Ghent ruled on a case regarding the qualification of a distribution by Liechtenstein Stiftung under Belgian inheritance taxation. While the constitution of and the transfer of assets to a private foundation, or even a distribution by a private foundation after the death of the founder normally does not trigger Belgian inheritance taxation, the Court ultimately ruled that the distributions should be subject to inheritance taxation, based on the (perceived) existence of an 'agreement' between the wife of the founder, who was designated as the 'first beneficiary' and the second beneficiaries. This judgment raises a number of questions regarding the correct interpretation of the relevant Belgian tax provisions and the correct application of the applicable Liechtenstein legislation. This article provides an in-depth assessment of this judgment and serves as a cautionary tale for any private foundation which has a founder and/or beneficiaries resident in Belgium. | - |
dc.language.iso | en | - |
dc.publisher | OXFORD UNIV PRESS | - |
dc.rights | The Author(s) (2023). Published by Oxford University Press. All rights reserved. | - |
dc.title | Belgian court of appeal rules on inheritance tax treatment of a distribution by a Liechtenstein foundation | - |
dc.type | Journal Contribution | - |
dc.identifier.issue | 6 | - |
dc.identifier.volume | 29 | - |
local.format.pages | 13 | - |
local.bibliographicCitation.jcat | A1 | - |
dc.description.notes | Appermont, N (corresponding author), Univ Hasselt, Fac Law, Niels Appermont, Campus Hasselt, B-3500 Hasselt, Belgium. | - |
dc.description.notes | niels.appermont@uhasselt.be | - |
local.publisher.place | GREAT CLARENDON ST, OXFORD OX2 6DP, ENGLAND | - |
local.type.refereed | Refereed | - |
local.type.specified | Review | - |
dc.identifier.doi | 10.1093/tandt/ttad047 | - |
dc.identifier.isi | 001005419100001 | - |
local.provider.type | wosris | - |
local.description.affiliation | [Appermont, Niels] Univ Hasselt, Fac Law, Niels Appermont, Campus Hasselt, B-3500 Hasselt, Belgium. | - |
local.uhasselt.international | no | - |
item.fulltext | With Fulltext | - |
item.accessRights | Restricted Access | - |
item.fullcitation | APPERMONT, Niels (2023) Belgian court of appeal rules on inheritance tax treatment of a distribution by a Liechtenstein foundation. In: Trusts & trustees, 29 (6). | - |
item.contributor | APPERMONT, Niels | - |
crisitem.journal.issn | 1363-1780 | - |
crisitem.journal.eissn | 1752-2110 | - |
Appears in Collections: | Research publications |
Files in This Item:
File | Description | Size | Format | |
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OP-TANT230046 1..13.pdf Restricted Access | Published version | 178.01 kB | Adobe PDF | View/Open Request a copy |
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