Branch 21

There is now a new tax on securities accounts. But what exactly is it? And can it be avoided? Who has to pay? Any individual with a securities account with a total value of at least €500,000 will now pay a tax of 0.15% . This could lead to special situations, as a person with a securities account...

Group insurance can provide employees with a supplementary pension. The premiums are invested according to a guaranteed return (branch 21) or in underlying funds (branch 23). Can an employer decide to switch from a branch 23 to a branch 21 group insurance policy? Yes, if there is a business plan ...

Although inheritance taxes have recently been lowered in Flanders, in some cases they may still be high for blended families or de facto cohabiting couples (for example in the context of the family home). It is therefore important to find the best way to transfer (part of) your assets, within the...

As a self-employed person with a company, you can build up a supplementary pension through an individual pension agreement (IPA), but the historically low rates affect the return. Let us explain how you can benefit from a better return for your IPA. Due to the low interest rates, the returns for...