Clefs d’Or excellence

New Year, New Beginnings: Updates from Vanbelle Law Boutique

‍Dearest Gentle Reader,‍ at the start of the new year, heartfelt wishes are, of course, most appropriate, both personally and professionally. Without sufficient energy, a stable and harmonious home environment, and adequate support from friends and family, building a career or a business would undoubtedly be challenging.Thus, I wish you all these things first and foremost for this new year, along with a healthy dose of luck, creativity, and vigour to realize your projects further. Vanbelle Law Boutique is ready to support, assist, and help you in every way possible. To serve you even better in 2025, we, too, have some changes in store, which I would like to briefly share with you in this message.

The Belgian Constitutional Court Confirms the Exclusion of Current Account Claims from the ‘VVPRbis’ Regime

A Tax Optimization Mechanism Subject to Strict Conditions The so called “VVPRbis” regime is a tax optimization mechanism that, under certain conditions, allows for a reduction of the withholding tax on dividends paid by an SME: starting from the third financial year after the capital contribution, the withholding tax rate drops from 30% to 15%. However, this attractive regime is subject to strict conditions. For instance, the capital contribution must be made in cash. Contributions in kind, such as real estate, are excluded. It is precisely this exclusion—applied to the contribution of a shareholder’s current account claim (i.e., money advanced by the shareholders to their company)—that led to a dispute brought before the Constitutional Court.

The Digital Euro: The Silent Monetary Revolution That Raises Concern

Imagine a world where every euro spent leaves an indelible mark. Where your wallet becomes transparent. Where the European Central Bank (ECB) could, in theory, know about your morning coffee, your Netflix subscription, and your last-minute purchases. Science fiction? No. This is the digital euro project, and it's advancing faster than you might think.