Authorities Clarify Gift and Inheritance Tax Rules for Trusts

In late 2004, Belgian tax authorities clarified their position on the gift tax and inheritance tax liability of discretionary trusts. The summary of that decision (Decision E.E./100.383, Dec. 20, 2004) was published recently on the Finance Ministry's Web site (http://www.fisconet.fgov.be).

Authorities Clarify Gift and Inheritance Tax Rules for Trusts, Tax Notes International, 21 November 2005, p. 685
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