News Analysis: Belgium's De Facto Position on the Taxation of Trusts

Late last year, the Belgian Ruling Committee (the authority for advance rulings) issued three rulings relating to the tax treatment of payments made by a trust to a beneficiary during the life of the settlor. Those rulings, which have just been published on the committee's website, offer insights into the position of tax authorities in a country that does not have a trust concept.

Belgium’s De Facto Position on the Taxation of Trusts, Tax Notes International, 24 May 2010, p. 661
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