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Years after its annulment, the fairness tax continues to generate significant debate, notably resulting in a steady stream of judicial decisions. Recently, both the Constitutional Court and the Court of Justice were once again called upon to rule on this matter. Many had still hoped to obtain redress by invoking the State’s liability for unconstitutional legislation. However, in a judgment of 5 September 2025 (F.24.0060.F), the Court of Cassation has now dashed those hopes, w

The simple partnership as a tool for managing family wealth: what possibilities exist in light of the Vlabel decisions? The answer can be found in the following article: Verdickt B. and Bronckaers L., "La société simple comme instrument de gestion du patrimoine familial : quelles sont les possibilités au regard des décisions de Vlabel ?", Revue Générale de Fiscalité et de Comptabilité Pratique, n° 2026/1, p. 11 – 21.

The discharge of another party’s contribution in a simple partnership: an alternative to a contribution made on behalf of another? This is the title of the article in which we examine the technique of paying another party’s debt within the framework of a simple partnership, adopting a cross-disciplinary approach combining civil law, company law, and tax law. We also analyse the extent to which this technique could constitute an alternative to a contribution made on behalf of

The simple partnership as a tool for managing family wealth: what possibilities exist in light of the Vlabel decisions?

Does the payment of another person’s debt in a simple partnership constitute an indirect gift? We analyse this technique from the perspective of civil law, company law and tax law, and compare it with other gifting techniques. For more information, you can find our analysis in the revue Tijdschrift voor Estate Planning (full reference: Verdickt B. and Bronckaers L., "Betaling van andermans inbreng in een maatschap: een onrechtstreekse schenking?", Tijdschrift voor Estate Plan

Does the payment of another person’s debt in a simple partnership constitute an indirect gift? We analyse this technique from the perspective of civil law, company law and tax law, and compare it with other gifting techniques. For more information, you can find our analysis in the revue Revue de la planification patrimoniale belge et internationale  (full reference: Verdickt B. and Bronckaers L., « Le paiement de la dette d’autrui dans une société simple : une donation indire

The discharge of another party’s contribution in a simple partnership: an alternative to a contribution made on behalf of another? This is the title of the article in which we examine the technique of paying another party’s debt within the framework of a simple partnership, adopting a cross-disciplinary approach combining civil law, company law, and tax law. We also analyse the extent to which this technique could constitute an alternative to a contribution made on behalf of

Years after its annulment, the fairness tax continues to attract much attention, notably giving rise to a flood of court decisions. Recently, both the Constitutional Court and the Court of Justice have once again had to rule on the matter. Many, however, still hoped to succeed on the basis of the State’s liability for unconstitutional legislation. But the Court of Cassation now seems to have dashed those hopes. A judgement that also has major implications for similar discussi

Laurent Bronckaers - Tax Law & Wealth and Estate Planning

Bronckaers Law Firm - Tax Law & Wealth and Estate Planning

ENG 📝 For the Recueil général de l'enregistrement et du notariat  review, we have written an article on the additional contribution in a...

➡️ The conditions for the tax exemption of provisions for risks and charges are relatively clear, but their application in practice is less straightforward. ➡️ For the Actualités Fiscales review, I analyze these conditions in the specific context of collective dismissal under the title: "Provision for collective dismissal: a question of timing under Article 48 or a question of obligations under Article 194 ITC 92?". ➡️ Bronckaers, L., “Provisions pour licenciement colle

➡️ The conditions for the tax exemption of provisions for risks and charges are relatively clear, but their application in practice is less straightforward. For the Fiscale Actualiteit review, I analyze these conditions in the specific context of collective dismissal under the title: "Provision for collective dismissal: a question of timing under Article 48 or a question of obligations under Article 194 ITC 92?".

📝 For the Nieuwsbrief Successierechten review, we have written an article on the additional contribution in a simple partnership where the shares are held in usufruct and bare ownership. One of the main features of the additional contribution is that it takes place without the issuance of new shares. 🔍 We analyze in detail both the civil and tax aspects of this operation, as well as the aspects related to company law. Among other things, we also discuss the reasoning we