The European Commission has decided to refer Belgium to the EU Court of Justice over tax rules in the Walloon Region that are discriminatory and in breach of EU rules on the free movement of capital.
The Walloon legislation provides for a choice between several share quotations to determine the taxable base for inheritance tax purposes. This provision allows heirs to choose the most favourable for them, usually the lowest. This choice is however only offered for shares listed on a Belgian stock exchange. Shares listed on stock exchanges of other EU Member States or EEA States can only be valued at the stock market price at the time of death without any possible choice between quotations. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Schenk- en erfbelasting

H&I: Previews


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