Advisius The NEO Case: Dividend chains under scrutiny Substance is not a safe harbor. The entire chain is relevant. No presumptions: the burden of proof lies with the tax authorities. The knowledge of the distributing company is irrelevant. Abuse Belgium DBI DRD GAAR RDT holding parent-subsidiary tax
Advisius Régime Holding (RDT) - la nouvelle condition "immobilisation financière": circulaire d'octobre 2025 Une circulaire administrative (2025/C/63) commente la nouvelle condition complémentaire introduite par une loi du 18 juillet 2025 pour bénéficier du régime holding belge (RDT). Cette circulaire appelle plusieurs critiques. Participation exemption RDT corporate tax dividend holding tax
Advisius Dividends Abuse - Double non-taxation and the EU General Anti-Abuse Rule On June 6, 2025, the Leuven Court of First Instance handed down a judgment resolving a dispute over the exemption in Belgium of dividends received by a Belgian company belonging to an international group (the Johnson Controls group). DBI DRD GAAR RDT corporate tax dividend holding parent-subsidiary
