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 |
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| container_end_page | 486 |
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| container_issue | 6 |
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| container_title | Trusts & trustees |
| container_volume | 27 |
| creator | Ex, Mathieu Verbeke, Alain Laurent Verdickt, Bart |
| description | 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. |
| doi_str_mv | 10.1093/tandt/ttab041 |
| format | Article |
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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.</description><identifier>ISSN: 1363-1780</identifier><identifier>EISSN: 1752-2110</identifier><identifier>DOI: 10.1093/tandt/ttab041</identifier><language>eng</language><publisher>Oxford: Oxford University Press</publisher><subject>Accounting ; Aims and objectives ; Analysis ; Evaluation ; Financial disclosure ; Formalities (Law) ; Foundations ; Foundations (Endowments) ; Interest (Law) ; Laws, regulations and rules ; Management ; Tax law</subject><ispartof>Trusts & trustees, 2021-07, Vol.27 (6), p.478-486</ispartof><rights>The Author(s) (2021). Published by Oxford University Press. All rights reserved. 2021</rights><rights>COPYRIGHT 2021 Oxford University Press</rights><rights>The Author(s) (2021). Published by Oxford University Press. All rights reserved.</rights><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>313,314,780,784,792,1584,27922,27924,27925</link.rule.ids></links><search><creatorcontrib>Ex, Mathieu</creatorcontrib><creatorcontrib>Verbeke, Alain Laurent</creatorcontrib><creatorcontrib>Verdickt, Bart</creatorcontrib><title>The Belgian private foundation</title><title>Trusts & trustees</title><description>Abstract
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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.</abstract><cop>Oxford</cop><pub>Oxford University Press</pub><doi>10.1093/tandt/ttab041</doi><tpages>9</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 1363-1780 |
| ispartof | Trusts & trustees, 2021-07, Vol.27 (6), p.478-486 |
| issn | 1363-1780 1752-2110 |
| language | eng |
| recordid | cdi_proquest_journals_2599847581 |
| source | Oxford University Press Journals All Titles (1996-Current) |
| subjects | Accounting Aims and objectives Analysis Evaluation Financial disclosure Formalities (Law) Foundations Foundations (Endowments) Interest (Law) Laws, regulations and rules Management Tax law |
| title | The Belgian private foundation |
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