Belgium Lists Tax-Exempt Legal Arrangements
A royal decree published in Belgium's official gazette on March 28 establishes the form of a new tax return that Belgian resident individuals must use to declare whether they, their spouse, or their minor children are the founder or beneficiary of a "legal arrangement." Another royal decree published in the official gazette on April 2 lists the legal arrangements that must be disclosed.
The disclosure requirement was introduced in the Belgian law of July 30, 2013.
Belgium Lists Tax-Exempt Legal Arrangements, Worldwide Tax Daily, 3 April 2014, 64-4