AREAS OF PRACTICE

Beside assistance and consultancy to companies and tax advice to individuals at national and international level, Legal & Tax Management has designed a specialized approach for non-profit organizations, donors and intermediaries.

We assist them by

• Providing pre-opening legal and tax advice to non-profit organizations starting an activity in Belgium or wanting to set up a legal entity in Belgium;
  
  
• Helping non-profit entities in their restructuring process (legal and tax advice on mergers, transfers between non-profit entities, liquidations…);
  
  
• Assisting Belgian associations and foundations in adapting their by-laws according to the law of June 27, 1921, amended on May 2, 2002;
  
  
• Advising on income tax deduction of gifts, including procedure for being recognized as a qualifying organization;
  
  
• Advising potential donors or testators, benefiting entities and intermediaries (fund-raisers) on the legal and tax aspects of national or cross-border gifts, donations or legacies to charities;
  
  
• Dealing with VAT issues for subsidized non-profit organizations or entities receiving gifts and carrying out a “VATable” activity (partial and/or mixed VAT taxpayers);
  
  
• Advising non-profit entities pursuing an economic activity, looking which income tax status is applicable, i.e. corporate tax or tax on legal entities (privileged regime).
  Advising on VAT issues. Resolving tax disputes;
  
  
• Solving permanent establishment issues for non-profit entities performing an economic activity in another country;
  
  
• Completing resident or non-resident income tax returns (tax on legal entities or corporate tax) and any other tax compliance work for non-profit entities.