Geregistreerd op: 26-2-2018
|Geplaatst: Wo Apr 11, 2018 6:20 am Onderwerp: Belgium imposes trust reporting obligations
The scope of the law covers foreign trusts, foundations, companies and partnerships, including the Anstalt in Liechtenstein and Bahamas limited corporations, which are explicitly mentioned in the legislation. But the law applies to a much wider range of structures that fall into one of two classes. The first class is defined as legal relationships under which an administrator owns and manages assets for a beneficiary or some other goal. The second includes any non-resident entity in which a Belgian resident has a beneficial interest, and that pays substantially less tax in its jurisdiction of establishment than it would in Belgium.
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