The Belgian private foundation

The Belgian private foundation

Abstract The Belgian Private Foundation is celebrating its 19th anniversary this year. The broad contractual freedom, combined with the favourable tax regime, makes this legal entity an interesting vehicle in terms of estate planning and for private charitable purposes. There have been some importan...

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Veröffentlicht in:Trusts & trustees 2021-07, Vol.27 (6), p.478-486
Hauptverfasser: Ex, Mathieu, Verbeke, Alain Laurent, Verdickt, Bart
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Aims and objectives
Analysis
Evaluation
Financial disclosure
Formalities (Law)
Foundations
Foundations (Endowments)
Interest (Law)
Laws, regulations and rules
Management
Tax law
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Beschreibung
Zusammenfassung:Abstract The Belgian Private Foundation is celebrating its 19th anniversary this year. The broad contractual freedom, combined with the favourable tax regime, makes this legal entity an interesting vehicle in terms of estate planning and for private charitable purposes. There have been some important changes to its legal framework given the new Company and Associations Code (CAC). In this article we provide an overview of the main characteristics of the Belgian private foundation.
ISSN:1363-1780
1752-2110
DOI:10.1093/tandt/ttab041