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style="--cmb-nav-list-columns: 1;" aria-labelledby="nav-rankings-menu-spotlight-rankings-heading"><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1" href="https://chambers.com/legal-guide/usa-spotlight-120"><span _ngcontent-serverapp-c1047994611 class="align-middle">USA: Spotlight</span></a></cmb-header-nav-link></div></li></ul></cmb-header-nav-subsection></div></div></div><cmb-header-cta-banner class="d-none d-lg-block"><div class="bg-chambers-mid-blue-300 text-chambers-primary py-2"><div class="container"><span class="align-middle">Chambers Autumn Release is now live </span><a class="btn btn-link text-chambers-primary fw-medium p-0 rounded-0 hover-underline" href="https://chambers.com/release"> Learn more <cmb-mdi-icon size="1em" _nghost-serverapp-c109736121 style="height: 1em; width: 1em;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1em; width: 1em;"><path _ngcontent-serverapp-c109736121="" d="M8.59,16.58L13.17,12L8.59,7.41L10,6L16,12L10,18L8.59,16.58Z"/></svg></cmb-mdi-icon></a></div></div></cmb-header-cta-banner></cmb-header-nav-section></div></li><li _ngcontent-serverapp-c1659727730 class="nav-item border-bottom border-bottom-lg-0 ms-lg-2 me-lg-auto"><button _ngcontent-serverapp-c1659727730 type="button" class="nav-link top-level-link text-body fw-medium py-3 py-lg-2 w-100 d-flex align-items-center" id="nav-articles-and-events-link" aria-controls="nav-articles-and-events-menu" aria-expanded="false"> Articles & Events <cmb-mdi-icon _ngcontent-serverapp-c1659727730 size="24" class="chevron ms-auto d-lg-none text-primary" _nghost-serverapp-c109736121 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text-decoration-none lh-sm rounded-1 p-1" href="https://chambers.com/expert-focus"><span _ngcontent-serverapp-c1047994611 class="align-middle">Expert Focus</span></a></cmb-header-nav-link></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1" href="https://chambers.com/diversity-equity-and-inclusion"><span _ngcontent-serverapp-c1047994611 class="align-middle">Diversity, Equity and Inclusion</span></a></cmb-header-nav-link></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1" href="https://chambers.com/articles"><span _ngcontent-serverapp-c1047994611 class="align-middle">Legal Articles</span></a></cmb-header-nav-link></div></li></ul></cmb-header-nav-subsection></div><div class="col-12 col-lg-4"><cmb-header-nav-subsection _nghost-serverapp-c681896303><div _ngcontent-serverapp-c681896303 role="heading" aria-level="2" class="fw-bolder fst-italic small border-bottom py-2 mb-2" id="nav-articles-and-events-menu-events-heading"><cmb-mdi-icon _ngcontent-serverapp-c681896303 size="1rem" _nghost-serverapp-c109736121 style="height: 1rem; width: 1rem;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1rem; width: 1rem;"><path _ngcontent-serverapp-c109736121="" d="M4,11V13H16L10.5,18.5L11.92,19.92L19.84,12L11.92,4.08L10.5,5.5L16,11H4Z"/></svg></cmb-mdi-icon><span _ngcontent-serverapp-c681896303 class="align-middle ms-1">Events</span></div><ul _ngcontent-serverapp-c681896303 class="cmb-nav-list list-unstyled mb-3" style="--cmb-nav-list-columns: 1;" aria-labelledby="nav-articles-and-events-menu-events-heading"><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1" href="https://chambers.com/events"><span _ngcontent-serverapp-c1047994611 class="align-middle">Upcoming Events</span></a></cmb-header-nav-link></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 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_ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1" href="https://chambers.com/products/about-our-events"><span _ngcontent-serverapp-c1047994611 class="align-middle">About Our Events</span></a></cmb-header-nav-link></div></li></ul></cmb-header-nav-subsection></div></div></div><cmb-header-cta-banner class="d-none d-lg-block"><div class="bg-chambers-mid-blue-300 text-chambers-primary py-2"><div class="container"><span class="align-middle">Chambers Autumn Release is now live </span><a class="btn btn-link text-chambers-primary fw-medium p-0 rounded-0 hover-underline" href="https://chambers.com/release"> Learn more <cmb-mdi-icon size="1em" _nghost-serverapp-c109736121 style="height: 1em; width: 1em;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1em; width: 1em;"><path _ngcontent-serverapp-c109736121="" d="M8.59,16.58L13.17,12L8.59,7.41L10,6L16,12L10,18L8.59,16.58Z"/></svg></cmb-mdi-icon></a></div></div></cmb-header-cta-banner></cmb-header-nav-section></div></li><li _ngcontent-serverapp-c1659727730 class="nav-item border-bottom border-bottom-lg-0 mx-lg-2"><button _ngcontent-serverapp-c1659727730 type="button" class="nav-link top-level-link text-body fw-medium py-3 py-lg-2 w-100 d-flex align-items-center" id="nav-products-link" aria-controls="nav-products-menu" aria-expanded="false"> Products <cmb-mdi-icon _ngcontent-serverapp-c1659727730 size="24" class="chevron ms-auto d-lg-none text-primary" _nghost-serverapp-c109736121 style="height: 24px; width: 24px;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 24px; width: 24px;"><path _ngcontent-serverapp-c109736121="" d="M7.41,8.58L12,13.17L16.59,8.58L18,10L12,16L6,10L7.41,8.58Z"/></svg></cmb-mdi-icon></button><div _ngcontent-serverapp-c1659727730 role="region" class="nav-menu-section bg-white border-top-lg collapse" id="nav-products-menu" aria-labelledby="nav-products-link"><cmb-header-nav-section _ngcontent-serverapp-c1659727730><div class="container-lg"><div class="row"><div class="col-12 col-lg-3"><cmb-header-nav-subsection _nghost-serverapp-c681896303><div _ngcontent-serverapp-c681896303 role="heading" aria-level="2" class="fw-bolder fst-italic small border-bottom py-2 mb-2" id="nav-products-menu-amplify-presence-heading"><cmb-mdi-icon _ngcontent-serverapp-c681896303 size="1rem" _nghost-serverapp-c109736121 style="height: 1rem; width: 1rem;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1rem; width: 1rem;"><path _ngcontent-serverapp-c109736121="" d="M4,11V13H16L10.5,18.5L11.92,19.92L19.84,12L11.92,4.08L10.5,5.5L16,11H4Z"/></svg></cmb-mdi-icon><span _ngcontent-serverapp-c681896303 class="align-middle ms-1">Amplify your presence</span></div><ul _ngcontent-serverapp-c681896303 class="cmb-nav-list list-unstyled mb-3" style="--cmb-nav-list-columns: 1;" aria-labelledby="nav-products-menu-amplify-presence-heading"><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" href="https://chambers.com/products/firm-profiles"><span _ngcontent-serverapp-c1047994611 class="align-middle">Profile Platform</span></a></cmb-header-nav-link></div><div _ngcontent-serverapp-c681896303 class="small ps-3"><p _ngcontent-serverapp-c681896303 class="text-secondary mt-1 mb-0">Amplify your ranking and be more discoverable</p><div _ngcontent-serverapp-c681896303 class="link-overview bg-chambers-mid-blue-200 mt-1 p-2"><p>Includes:</p> <ul> <li>Online Profile</li> <li>Referee Management</li> <li>Research Analytics</li> <li>Marketing Toolkit</li> </ul> </div></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" href="https://chambers.com/products/plaques-and-recognitions"><span _ngcontent-serverapp-c1047994611 class="align-middle">Plaques</span></a></cmb-header-nav-link></div></li></ul></cmb-header-nav-subsection></div><div class="col-12 col-lg-3"><cmb-header-nav-subsection _nghost-serverapp-c681896303><div _ngcontent-serverapp-c681896303 role="heading" aria-level="2" class="fw-bolder fst-italic small border-bottom py-2 mb-2" id="nav-products-menu-improve-performance-heading"><cmb-mdi-icon _ngcontent-serverapp-c681896303 size="1rem" _nghost-serverapp-c109736121 style="height: 1rem; width: 1rem;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1rem; width: 1rem;"><path _ngcontent-serverapp-c109736121="" d="M4,11V13H16L10.5,18.5L11.92,19.92L19.84,12L11.92,4.08L10.5,5.5L16,11H4Z"/></svg></cmb-mdi-icon><span _ngcontent-serverapp-c681896303 class="align-middle ms-1">Improve your performance</span></div><ul _ngcontent-serverapp-c681896303 class="cmb-nav-list list-unstyled mb-3" style="--cmb-nav-list-columns: 1;" aria-labelledby="nav-products-menu-improve-performance-heading"><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" href="https://chambers.com/products/chambers-insight"><span _ngcontent-serverapp-c1047994611 class="align-middle">Insight</span></a></cmb-header-nav-link></div><div _ngcontent-serverapp-c681896303 class="small ps-3"><p _ngcontent-serverapp-c681896303 class="text-secondary mt-1 mb-0">Improve your ranking with unique market insight</p><div _ngcontent-serverapp-c681896303 class="link-overview bg-chambers-mid-blue-200 mt-1 p-2"><p>Includes:</p> <ul> <li>Client and Market Intelligence</li> <li>Client Intelligence</li> <li>Rankings Data Hub</li> </ul> </div></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" href="https://chambers.com/products/business-intelligence "><span _ngcontent-serverapp-c1047994611 class="align-middle">Business Intelligence</span></a></cmb-header-nav-link></div></li></ul></cmb-header-nav-subsection></div><div class="col-12 col-lg-3"><cmb-header-nav-subsection _nghost-serverapp-c681896303><div _ngcontent-serverapp-c681896303 role="heading" aria-level="2" class="fw-bolder fst-italic small border-bottom py-2 mb-2" id="nav-products-menu-showcase-expertise-heading"><cmb-mdi-icon _ngcontent-serverapp-c681896303 size="1rem" _nghost-serverapp-c109736121 style="height: 1rem; width: 1rem;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1rem; width: 1rem;"><path _ngcontent-serverapp-c109736121="" d="M4,11V13H16L10.5,18.5L11.92,19.92L19.84,12L11.92,4.08L10.5,5.5L16,11H4Z"/></svg></cmb-mdi-icon><span _ngcontent-serverapp-c681896303 class="align-middle ms-1">Showcase your expertise</span></div><ul _ngcontent-serverapp-c681896303 class="cmb-nav-list list-unstyled mb-3" style="--cmb-nav-list-columns: 1;" aria-labelledby="nav-products-menu-showcase-expertise-heading"><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" href="https://chambers.com/products/global-practice-guide-author "><span _ngcontent-serverapp-c1047994611 class="align-middle">Global Practice Guides Contributions</span></a></cmb-header-nav-link></div><div _ngcontent-serverapp-c681896303 class="small ps-3"><p _ngcontent-serverapp-c681896303 class="text-secondary mt-1 mb-0">Highlight your subject matter expertise </p></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" href="https://chambers.com/expert-focus"><span _ngcontent-serverapp-c1047994611 class="align-middle">Expert Focus</span></a></cmb-header-nav-link></div><div _ngcontent-serverapp-c681896303 class="small ps-3"><p _ngcontent-serverapp-c681896303 class="text-secondary mt-1 mb-0">Provide commentary on key legal matters</p></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" href="https://chambers.com/products/indepth-overviews "><span _ngcontent-serverapp-c1047994611 class="align-middle">In-depth Overviews</span></a></cmb-header-nav-link></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" href="https://chambers.com/products/events-sponsorship"><span _ngcontent-serverapp-c1047994611 class="align-middle">Events Sponsorship</span></a></cmb-header-nav-link></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" target="_blank" rel="noopener" href="https://practiceguides.chambers.com/practicearea"><cmb-mdi-icon _ngcontent-serverapp-c1047994611 size="1rem" class="me-1" _nghost-serverapp-c109736121 style="height: 1rem; width: 1rem;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1rem; width: 1rem;"><path _ngcontent-serverapp-c109736121="" d="M14,3V5H17.59L7.76,14.83L9.17,16.24L19,6.41V10H21V3M19,19H5V5H12V3H5C3.89,3 3,3.9 3,5V19A2,2 0 0,0 5,21H19A2,2 0 0,0 21,19V12H19V19Z"/></svg></cmb-mdi-icon><span _ngcontent-serverapp-c1047994611 class="align-middle">Global Practice Guides</span></a></cmb-header-nav-link></div><div _ngcontent-serverapp-c681896303 class="small ps-3"><p _ngcontent-serverapp-c681896303 class="text-secondary mt-1 mb-0">View our latest publications</p></div></li></ul></cmb-header-nav-subsection></div><div class="col-12 col-lg-3"><cmb-header-nav-subsection _nghost-serverapp-c681896303><div _ngcontent-serverapp-c681896303 role="heading" aria-level="2" class="fw-bolder fst-italic small border-bottom py-2 mb-2" id="nav-products-menu-other-sites-heading"><cmb-mdi-icon _ngcontent-serverapp-c681896303 size="1rem" _nghost-serverapp-c109736121 style="height: 1rem; width: 1rem;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1rem; width: 1rem;"><path _ngcontent-serverapp-c109736121="" d="M4,11V13H16L10.5,18.5L11.92,19.92L19.84,12L11.92,4.08L10.5,5.5L16,11H4Z"/></svg></cmb-mdi-icon><span _ngcontent-serverapp-c681896303 class="align-middle ms-1">Elevate your talent strategies</span></div><ul _ngcontent-serverapp-c681896303 class="cmb-nav-list list-unstyled mb-3" style="--cmb-nav-list-columns: 1;" aria-labelledby="nav-products-menu-other-sites-heading"><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" target="_blank" rel="noopener" href="https://chambers.com/products/chambers-talent"><span _ngcontent-serverapp-c1047994611 class="align-middle">Chambers Talent</span></a></cmb-header-nav-link><span _ngcontent-serverapp-c681896303 class="badge bg-primary ms-1">New</span></div><div _ngcontent-serverapp-c681896303 class="small ps-3"><p _ngcontent-serverapp-c681896303 class="text-secondary mt-1 mb-0">Access a range of ways to gain valuable insights to inform talent strategies </p></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" target="_blank" rel="noopener" href="https://chambers.com/products/leading-teams"><span _ngcontent-serverapp-c1047994611 class="align-middle">Leading Teams</span></a></cmb-header-nav-link><span _ngcontent-serverapp-c681896303 class="badge bg-primary ms-1">New</span></div><div _ngcontent-serverapp-c681896303 class="small ps-3"><p _ngcontent-serverapp-c681896303 class="text-secondary mt-1 mb-0">Heighten your understanding of and identify the key drivers of talent retention and motivation</p></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" target="_blank" rel="noopener" href="https://www.chambersstudent.co.uk/"><cmb-mdi-icon _ngcontent-serverapp-c1047994611 size="1rem" class="me-1" _nghost-serverapp-c109736121 style="height: 1rem; width: 1rem;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1rem; width: 1rem;"><path _ngcontent-serverapp-c109736121="" d="M14,3V5H17.59L7.76,14.83L9.17,16.24L19,6.41V10H21V3M19,19H5V5H12V3H5C3.89,3 3,3.9 3,5V19A2,2 0 0,0 5,21H19A2,2 0 0,0 21,19V12H19V19Z"/></svg></cmb-mdi-icon><span _ngcontent-serverapp-c1047994611 class="align-middle">Chambers Student</span></a></cmb-header-nav-link></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1 fw-medium" target="_blank" rel="noopener" href="https://www.chambers-associate.com/"><cmb-mdi-icon _ngcontent-serverapp-c1047994611 size="1rem" class="me-1" _nghost-serverapp-c109736121 style="height: 1rem; width: 1rem;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1rem; width: 1rem;"><path _ngcontent-serverapp-c109736121="" d="M14,3V5H17.59L7.76,14.83L9.17,16.24L19,6.41V10H21V3M19,19H5V5H12V3H5C3.89,3 3,3.9 3,5V19A2,2 0 0,0 5,21H19A2,2 0 0,0 21,19V12H19V19Z"/></svg></cmb-mdi-icon><span _ngcontent-serverapp-c1047994611 class="align-middle">Chambers Associate</span></a></cmb-header-nav-link></div></li></ul></cmb-header-nav-subsection></div></div></div><cmb-header-cta-banner class="d-none d-lg-block"><div class="bg-chambers-mid-blue-300 text-chambers-primary py-2"><div class="container"><span class="align-middle">Chambers Autumn Release is now live </span><a class="btn btn-link text-chambers-primary fw-medium p-0 rounded-0 hover-underline" href="https://chambers.com/release"> Learn more <cmb-mdi-icon size="1em" _nghost-serverapp-c109736121 style="height: 1em; width: 1em;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1em; width: 1em;"><path _ngcontent-serverapp-c109736121="" d="M8.59,16.58L13.17,12L8.59,7.41L10,6L16,12L10,18L8.59,16.58Z"/></svg></cmb-mdi-icon></a></div></div></cmb-header-cta-banner></cmb-header-nav-section></div></li><li _ngcontent-serverapp-c1659727730 class="nav-item border-bottom border-bottom-lg-0 mx-lg-2"><button _ngcontent-serverapp-c1659727730 type="button" class="nav-link top-level-link text-body fw-medium py-3 py-lg-2 w-100 d-flex align-items-center" id="nav-submissions-link" aria-controls="nav-submissions-menu" aria-expanded="false"> Submissions <cmb-mdi-icon _ngcontent-serverapp-c1659727730 size="24" class="chevron ms-auto d-lg-none text-primary" _nghost-serverapp-c109736121 style="height: 24px; width: 24px;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 24px; width: 24px;"><path _ngcontent-serverapp-c109736121="" d="M7.41,8.58L12,13.17L16.59,8.58L18,10L12,16L6,10L7.41,8.58Z"/></svg></cmb-mdi-icon></button><div _ngcontent-serverapp-c1659727730 role="region" class="nav-menu-section bg-white border-top-lg collapse" id="nav-submissions-menu" aria-labelledby="nav-submissions-link"><cmb-header-nav-section _ngcontent-serverapp-c1659727730><div class="container-lg"><div class="row"><div class="col-12 col-lg-4"><cmb-header-nav-subsection _nghost-serverapp-c681896303><div _ngcontent-serverapp-c681896303 role="heading" aria-level="2" class="fw-bolder fst-italic small border-bottom py-2 mb-2" id="nav-submissions-menu-submissions-heading"><cmb-mdi-icon _ngcontent-serverapp-c681896303 size="1rem" _nghost-serverapp-c109736121 style="height: 1rem; width: 1rem;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 1rem; width: 1rem;"><path _ngcontent-serverapp-c109736121="" d="M4,11V13H16L10.5,18.5L11.92,19.92L19.84,12L11.92,4.08L10.5,5.5L16,11H4Z"/></svg></cmb-mdi-icon><span _ngcontent-serverapp-c681896303 class="align-middle ms-1">Submissions</span></div><ul _ngcontent-serverapp-c681896303 class="cmb-nav-list list-unstyled mb-3" style="--cmb-nav-list-columns: 1;" aria-labelledby="nav-submissions-menu-submissions-heading"><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1" href="https://chambers.com/info/guide-launch-dates"><span _ngcontent-serverapp-c1047994611 class="align-middle">Guide Launch Dates</span></a></cmb-header-nav-link></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1" href="https://chambers.com/about-us/methodology"><span _ngcontent-serverapp-c1047994611 class="align-middle">Methodology</span></a></cmb-header-nav-link></div></li><li _ngcontent-serverapp-c681896303 class="cmb-nav-list-item py-1"><div _ngcontent-serverapp-c681896303 class="d-flex align-items-center justify-content-between"><cmb-header-nav-link _ngcontent-serverapp-c681896303 _nghost-serverapp-c1047994611><a _ngcontent-serverapp-c1047994611 class="btn btn-link cmb-nav-link text-body text-start text-decoration-none lh-sm rounded-1 p-1" href="https://chambers.com/about-us/research-schedule/"><span _ngcontent-serverapp-c1047994611 class="align-middle">Research 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_nghost-serverapp-c1587876272><div _ngcontent-serverapp-c1587876272 class="content-item"><div _ngcontent-serverapp-c1587876272 class="container py-3"><div _ngcontent-serverapp-c1587876272 class="p-3"><a _ngcontent-serverapp-c1587876272 class="btn" href="/legal-rankings/private-wealth-law-belgium-21:2633:32:1"><u _ngcontent-serverapp-c1587876272><cmb-mdi-icon _ngcontent-serverapp-c1587876272 size="24" _nghost-serverapp-c109736121 style="height: 24px; width: 24px;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 24px; width: 24px;"><path _ngcontent-serverapp-c109736121="" d="M20,11V13H8L13.5,18.5L12.08,19.92L4.16,12L12.08,4.08L13.5,5.5L8,11H20Z"/></svg></cmb-mdi-icon> Back to HNW Rankings </u></a><h1 _ngcontent-serverapp-c1587876272 class="fw-bold mb-4 mt-3">BELGIUM: An introduction</h1><div _ngcontent-serverapp-c1587876272 class="row"><div _ngcontent-serverapp-c1587876272 class="col-12 col-lg-3 ps-lg-4 order-lg-3 p-3 contributors"><h2 _ngcontent-serverapp-c1587876272 class="h5 mb-3 text-muted">Contributors:</h2><div _ngcontent-serverapp-c1587876272 class="mb-2"><a _ngcontent-serverapp-c1587876272 title="View profile" href="/lawyer/wim-vermeulen-high-net-worth-21:1386565"><div _ngcontent-serverapp-c1587876272 class="row"><div _ngcontent-serverapp-c1587876272 class="col-4 col-lg-4 col-md-2"><div _ngcontent-serverapp-c1587876272 class="logo logo-initials d-flex justify-content-center align-items-center rounded-circle bg-white" title="Wim Vermeulen"><img _ngcontent-serverapp-c1587876272 src="https://assets.chambers.com/backgrounds/empty-bg-thumb.png" class="logo-img" loading="lazy" alt="Wim Vermeulen"></div></div><div _ngcontent-serverapp-c1587876272 class="col-8 col-lg-8 col-md-10 d-flex flex-column align-items-start justify-content-center"><p _ngcontent-serverapp-c1587876272 class="text-dark text-nowrap mb-0">Wim Vermeulen</p><span _ngcontent-serverapp-c1587876272>View profile</span></div></div></a></div><div _ngcontent-serverapp-c1587876272 class="mb-2"><div _ngcontent-serverapp-c1587876272 class="row"><div _ngcontent-serverapp-c1587876272 class="col-4 col-lg-4 col-md-2"><div _ngcontent-serverapp-c1587876272 class="logo logo-initials d-flex justify-content-center align-items-center rounded-circle bg-white p-1 text-chambers-primary" title="Wouter Strypsteen"><span _ngcontent-serverapp-c1587876272 class="text-truncate fw-light">WS</span></div></div><div _ngcontent-serverapp-c1587876272 class="col-8 col-lg-8 col-md-10 text-dark d-flex flex-column align-items-start justify-content-center"><p _ngcontent-serverapp-c1587876272 class="mb-0 text-nowrap">Wouter Strypsteen</p></div></div></div><a _ngcontent-serverapp-c1587876272 title="View Firm profile" href="/law-firm/cazimir-bv-high-net-worth-21:22625618"><div _ngcontent-serverapp-c1587876272 class="row"><div _ngcontent-serverapp-c1587876272 class="col-12 col-lg-12 col-md-6 pt-2"><div 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_ngcontent-serverapp-c1587876272 size="24" _nghost-serverapp-c109736121 style="height: 24px; width: 24px;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 24px; width: 24px;"><path _ngcontent-serverapp-c109736121="" d="M9.5,4C5.36,4 2,6.69 2,10C2,11.89 3.08,13.56 4.78,14.66L4,17L6.5,15.5C7.39,15.81 8.37,16 9.41,16C9.15,15.37 9,14.7 9,14C9,10.69 12.13,8 16,8C16.19,8 16.38,8 16.56,8.03C15.54,5.69 12.78,4 9.5,4M6.5,6.5A1,1 0 0,1 7.5,7.5A1,1 0 0,1 6.5,8.5A1,1 0 0,1 5.5,7.5A1,1 0 0,1 6.5,6.5M11.5,6.5A1,1 0 0,1 12.5,7.5A1,1 0 0,1 11.5,8.5A1,1 0 0,1 10.5,7.5A1,1 0 0,1 11.5,6.5M16,9C12.69,9 10,11.24 10,14C10,16.76 12.69,19 16,19C16.67,19 17.31,18.92 17.91,18.75L20,20L19.38,18.13C20.95,17.22 22,15.71 22,14C22,11.24 19.31,9 16,9M14,11.5A1,1 0 0,1 15,12.5A1,1 0 0,1 14,13.5A1,1 0 0,1 13,12.5A1,1 0 0,1 14,11.5M18,11.5A1,1 0 0,1 19,12.5A1,1 0 0,1 18,13.5A1,1 0 0,1 17,12.5A1,1 0 0,1 18,11.5Z"/></svg></cmb-mdi-icon></span></button></div></div><div _ngcontent-serverapp-c1587876272 class="col-12 col-lg-8 mt-3 pe-lg-4 order-lg-2 lg-border-end text-justify"><p _ngcontent-serverapp-c1587876272 class="cms-content"></p><h2 class="ql-align-justify"><strong>Belgium: An Introduction</strong></h2><p class="ql-align-justify"></p><p class="ql-align-justify"><span>Belgium is known for its rich history, diverse culture, and strategic location in the heart of Europe. For high net worth individuals (HNWIs), Belgium can offer a compelling mix of favourable tax regimes, sophisticated estate planning solutions, and a robust legal framework. However, a number of specific attention points must also be considered.</span></p><p class="ql-align-justify"></p><h3 class="ql-align-justify"><strong>Main Belgian income tax features for HNWIs</strong></h3><p class="ql-align-justify"></p><p class="ql-align-justify"><span>As a general rule, individuals are subject to Belgian income taxation on their worldwide income if they qualify as a Belgian resident for tax purposes. To mitigate double taxation, Belgium has entered into a vast number of tax treaties with other countries.</span></p><p class="ql-align-justify"></p><p class="ql-align-justify"><span>An attractive aspect of Belgian tax law for individuals is that capital gains on shares are in principle tax exempt, both for important participations as for financial investments. Capital gains on Belgian real estate are also tax exempt if it is held for a sufficiently long period. </span></p><p class="ql-align-justify"></p><p class="ql-align-justify"><span>Dividend and interest income is generally subject to a flat tax rate of 30%, without credit for foreign withholding taxes. Nevertheless, under certain conditions financial investments through particular insurance products (subject to a 2% premium tax at subscription) or through capitalisation funds can be done without Belgian dividend and interest taxation.  </span></p><p class="ql-align-justify"></p><p class="ql-align-justify"><span>Belgium also does not impose a wealth tax for private individuals. However, there is an annual tax of 0.15% on the value of securities accounts if their value exceeds EUR1,000,000. </span></p><p class="ql-align-justify"></p><p class="ql-align-justify"><span>Belgian entrepreneurial families, who are increasingly setting up family offices and/or family investment vehicles, commonly use a private holding company. The Belgian corporate tax regime is quite attractive for holding and investment activities, providing for a full participation exemption on dividends received and an exemption for capital gains on shares if subject-to-tax and participation conditions are met. A Belgian holding company can also distribute dividends to its shareholders at a tax reduced tax cost of 15% if certain conditions are met. From a discretion perspective it can be noted that some types of corporations do not have an obligation to publish annual accounts.</span></p><p class="ql-align-justify"></p><p class="ql-align-justify"><span>For foreign entrepreneurs emigrating to Belgium it can be worthwhile transferring their shares in non-Belgian businesses to a Belgian holding company. Under certain circumstances they can still have a ‘step up’ opportunity to create fiscal capital in the Belgian holding company and also eliminate a possible double taxation of their foreign dividends. Foreign entrepreneurs coming to work and reside in Belgium can benefit from quite flexible permit rules as well.</span></p><p class="ql-align-justify"></p><h3 class="ql-align-justify"><strong>Typical Belgian inheritance planning solutions</strong></h3><p class="ql-align-justify"></p><p class="ql-align-justify"><span>Whereas personal income taxation is mainly a competence of the federal state, gift and inheritance tax are a competence of the three regions (Flanders, Wallonia, and Brussels) and depend on the region where the donor resides or the deceased has resided.</span></p><p class="ql-align-justify"></p><p class="ql-align-justify"><span>In the event of passing away, individuals will be subject to Belgian inheritance tax on their worldwide estate. Even though inheritance tax in the direct line or between spouses can be as high as 27% (Flanders) or even 30% (Brussels or Walloon Region), there are possible means of estate planning to minimise such liability.</span></p><p class="ql-align-justify"></p><p class="ql-align-justify"><span>Gift tax between spouses and in the direct line of movable assets (eg shares, artworks, etc.) is limited at a flat rate of 3-3.3%. Furthermore, there are possibilities to avoid any Belgian gift tax at all for donations of family businesses and for donations of cash and investments held on a securities account (subject to conditions). Gifts of Belgian real estate are obliged to be registered in Belgium and therefore automatically subject to gift tax at progressive rates. </span></p><p class="ql-align-justify"></p><p class="ql-align-justify"><span>Once gift tax has been paid, the donation will not be subject to inheritance tax. In light of the lower tax rates when compared to inheritance tax, gifts of both movable and immovable assets are tools commonly used in estate planning in Belgium. For movable assets Belgian families often incorporate tax transparent control structures such as a partnership (‘</span><em>maatschap</em><span>’) or a trust office foundation (‘</span><em>stichting administratiekantoor’</em><span>’). Parents can donate partnership shares or trust office foundation certificates to their children while maintaining a certain degree of control over the underlying assets via a director’s mandate and the modalities stipulated in the by-laws and gift deed.</span></p><p class="ql-align-justify"></p><p class="ql-align-justify"><span>Belgium also has its own private foundation legislation which prescribes lower tax rates than that under the general inheritance law. The transfer of assets to a Belgian private foundation through a last will is subject to 8.5% of inheritance tax in Flanders and 7% in the Walloon Region. Trusts are, however, not advisable in Belgium due to amongst others the possible application of the Cayman Tax (see below). </span></p><p class="ql-align-justify"></p><h3 class="ql-align-justify"><strong>Recent developments and future outlook </strong></h3><p class="ql-align-justify"></p><p class="ql-align-justify"><span>For many years Belgium has offered some interesting tax features for HNWIs emigrating to Belgium, notably from neighbouring countries like France or the Netherlands, such as the absence of capital gains taxation, no wealth taxation and the relatively favourable gift tax regime. However, while this is still generally true, some legislative initiatives and tax authority practices are making Belgium slightly less attractive or at least a bit more complex than it once was.</span></p><p class="ql-align-justify"></p><p class="ql-align-justify"><span>In recent years, the Belgian federal and regional tax authorities have increasingly scrutinised potential tax optimisation situations by invoking general and specific anti-abuse rules. The expanding scope of these anti-abuse rules has led to more uncertainty. It is, however, still possible for taxpayers to obtain legal certainty by obtaining an advance ruling from the Belgian tax authorities.</span></p><p class="ql-align-justify"></p><p class="ql-align-justify"><span>Another remarkable development is the tightening of the Belgian Cayman Tax, a fiscal measure enacted about a decade ago to combat tax avoidance via foreign low-taxed legal structures. Pursuant to the Cayman tax, income attributed to certain foreign legal structures (such as trusts, foundations or corporations) is deemed to be received directly by the Belgium-based natural person who is considered as the ‘founder’ of the structure. </span></p><p class="ql-align-justify"><span>At the end of last year, the legislator once more amended this increasingly complex legislation. The notion of ‘founder’ has become very broad and can include for instance the holders of any direct or indirect economic rights of a foreign structure and the Belgian heirs of foreign settlers that initially incorporated the structure. Furthermore, as of 2024 an exit tax has been introduced at a rate of 30% on the legal structure’s reserves upon emigration of a ‘founder’ from Belgium. For foreigners wishing to move to Belgium, especially from common law jurisdictions where it is common practice for trusts to be used in the context of legitimate estate planning, the disproportionately adverse consequences of the Cayman Tax can be an impediment and require in any case a proper pre-immigration analysis and reorganisation. </span></p><p class="ql-align-justify"></p><p><span>Looking ahead, following the Belgian federal and regional elections held on 9 June 2024, the ongoing coalition talks for the formation of the federal and regional governments are expected to shape Belgian tax policies for the next few years. For instance, the newly formed government of the Walloon region has announced its intention to cut the inheritance tax rates in half. New budgetary measures can in any case be expected as the European Commission is demanding Belgium to bring down its current deficit. Staying informed about possible legislative changes will be important for effective tax planning and wealth management.</span></p><p></p></div></div><div _ngcontent-serverapp-c1587876272 class="row p-0 pt-3 border-top border-bottom org-info"><div _ngcontent-serverapp-c1587876272 class="col-12 col-lg-9"><h2 _ngcontent-serverapp-c1587876272 class="medium-text h5"><i _ngcontent-serverapp-c1587876272><b _ngcontent-serverapp-c1587876272>About the firm:</b></i></h2><a _ngcontent-serverapp-c1587876272 title="View more information about Cazimir BV" href="/law-firm/cazimir-bv-high-net-worth-21:22625618"><div _ngcontent-serverapp-c1587876272 class="row align-items-center"><div _ngcontent-serverapp-c1587876272 class="col-10 col-lg-4 py-3"><img _ngcontent-serverapp-c1587876272 src="https://assets.chambers.com/backgrounds/empty-bg-thumb.png" class="logo-img" loading="lazy" alt="Cazimir BV Logo"></div><div _ngcontent-serverapp-c1587876272 class="col-10 col-lg-8 py-3"><div _ngcontent-serverapp-c1587876272 class="text-dark nounderline"><p _ngcontent-serverapp-c1587876272 class="cms-content">Cazimir is a leading Belgian law firm that offers all-inclusive legal advice to private individuals. The private client team provides tailored advice on priva ...</p></div><h2 _ngcontent-serverapp-c1587876272 class="h6"> View more information about Cazimir BV <span _ngcontent-serverapp-c1587876272 class="me-1 ps-2"><cmb-mdi-icon _ngcontent-serverapp-c1587876272 size="24" _nghost-serverapp-c109736121 style="height: 24px; width: 24px;"><svg _ngcontent-serverapp-c109736121="" version="1.1" viewBox="0 0 24 24" style="display: inline-block; fill: currentColor; height: 24px; width: 24px;"><path _ngcontent-serverapp-c109736121="" d="M4,11V13H16L10.5,18.5L11.92,19.92L19.84,12L11.92,4.08L10.5,5.5L16,11H4Z"/></svg></cmb-mdi-icon></span></h2></div></div></a></div></div></div></div></div></app-item></app-content></main><footer><cmb-footer><div class="footer py-3 py-md-5 bg-chambers-primary"><div class="container"><div class="d-flex mb-3 mb-md-5"><a href="/" class="navbar-brand"><img width="133" height="38" src="https://assets.chambers.com/logo/chambers_white_nopadding.svg" alt="Chambers Logo" 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","description":"Cazimir BV","descriptionSort":"CazimirBV","title":"BELGIUM: An introduction","editorial":"\u003Ch2 class=\"ql-align-justify\">\u003Cstrong style=\"color: rgb(0, 112, 192);\">Belgium: An Introduction\u003C/strong>\u003C/h2>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">Belgium is known for its rich history, diverse culture, and strategic location in the heart of Europe. For high net worth individuals (HNWIs), Belgium can offer a compelling mix of favourable tax regimes, sophisticated estate planning solutions, and a robust legal framework. However, a number of specific attention points must also be considered.\u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Ch3 class=\"ql-align-justify\">\u003Cstrong style=\"color: rgb(0, 112, 192);\">Main Belgian income tax features for HNWIs\u003C/strong>\u003C/h3>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">As a general rule, individuals are subject to Belgian income taxation on their worldwide income if they qualify as a Belgian resident for tax purposes. To mitigate double taxation, Belgium has entered into a vast number of tax treaties with other countries.\u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">An attractive aspect of Belgian tax law for individuals is that capital gains on shares are in principle tax exempt, both for important participations as for financial investments. Capital gains on Belgian real estate are also tax exempt if it is held for a sufficiently long period. \u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">Dividend and interest income is generally subject to a flat tax rate of 30%, without credit for foreign withholding taxes. Nevertheless, under certain conditions financial investments through particular insurance products (subject to a 2% premium tax at subscription) or through capitalisation funds can be done without Belgian dividend and interest taxation. \u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">Belgium also does not impose a wealth tax for private individuals. However, there is an annual tax of 0.15% on the value of securities accounts if their value exceeds EUR1,000,000. \u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">Belgian entrepreneurial families, who are increasingly setting up family offices and/or family investment vehicles, commonly use a private holding company. The Belgian corporate tax regime is quite attractive for holding and investment activities, providing for a full participation exemption on dividends received and an exemption for capital gains on shares if subject-to-tax and participation conditions are met. A Belgian holding company can also distribute dividends to its shareholders at a tax reduced tax cost of 15% if certain conditions are met. From a discretion perspective it can be noted that some types of corporations do not have an obligation to publish annual accounts.\u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">For foreign entrepreneurs emigrating to Belgium it can be worthwhile transferring their shares in non-Belgian businesses to a Belgian holding company. Under certain circumstances they can still have a ‘step up’ opportunity to create fiscal capital in the Belgian holding company and also eliminate a possible double taxation of their foreign dividends. Foreign entrepreneurs coming to work and reside in Belgium can benefit from quite flexible permit rules as well.\u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Ch3 class=\"ql-align-justify\">\u003Cstrong style=\"color: rgb(0, 112, 192);\">Typical Belgian inheritance planning solutions\u003C/strong>\u003C/h3>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">Whereas personal income taxation is mainly a competence of the federal state, gift and inheritance tax are a competence of the three regions (Flanders, Wallonia, and Brussels) and depend on the region where the donor resides or the deceased has resided.\u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">In the event of passing away, individuals will be subject to Belgian inheritance tax on their worldwide estate. Even though inheritance tax in the direct line or between spouses can be as high as 27% (Flanders) or even 30% (Brussels or Walloon Region), there are possible means of estate planning to minimise such liability.\u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">Gift tax between spouses and in the direct line of movable assets (eg shares, artworks, etc.) is limited at a flat rate of 3-3.3%. Furthermore, there are possibilities to avoid any Belgian gift tax at all for donations of family businesses and for donations of cash and investments held on a securities account (subject to conditions). Gifts of Belgian real estate are obliged to be registered in Belgium and therefore automatically subject to gift tax at progressive rates. \u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">Once gift tax has been paid, the donation will not be subject to inheritance tax. In light of the lower tax rates when compared to inheritance tax, gifts of both movable and immovable assets are tools commonly used in estate planning in Belgium. For movable assets Belgian families often incorporate tax transparent control structures such as a partnership (‘\u003C/span>\u003Cem style=\"color: rgb(0, 112, 192);\">maatschap\u003C/em>\u003Cspan style=\"color: rgb(0, 112, 192);\">’) or a trust office foundation (‘\u003C/span>\u003Cem style=\"color: rgb(0, 112, 192);\">stichting administratiekantoor’\u003C/em>\u003Cspan style=\"color: rgb(0, 112, 192);\">’). Parents can donate partnership shares or trust office foundation certificates to their children while maintaining a certain degree of control over the underlying assets via a director’s mandate and the modalities stipulated in the by-laws and gift deed.\u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">Belgium also has its own private foundation legislation which prescribes lower tax rates than that under the general inheritance law. The transfer of assets to a Belgian private foundation through a last will is subject to 8.5% of inheritance tax in Flanders and 7% in the Walloon Region. Trusts are, however, not advisable in Belgium due to amongst others the possible application of the Cayman Tax (see below). \u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Ch3 class=\"ql-align-justify\">\u003Cstrong style=\"color: rgb(0, 112, 192);\">Recent developments and future outlook \u003C/strong>\u003C/h3>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">For many years Belgium has offered some interesting tax features for HNWIs emigrating to Belgium, notably from neighbouring countries like France or the Netherlands, such as the absence of capital gains taxation, no wealth taxation and the relatively favourable gift tax regime. However, while this is still generally true, some legislative initiatives and tax authority practices are making Belgium slightly less attractive or at least a bit more complex than it once was.\u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">In recent years, the Belgian federal and regional tax authorities have increasingly scrutinised potential tax optimisation situations by invoking general and specific anti-abuse rules. The expanding scope of these anti-abuse rules has led to more uncertainty. It is, however, still possible for taxpayers to obtain legal certainty by obtaining an advance ruling from the Belgian tax authorities.\u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">Another remarkable development is the tightening of the Belgian Cayman Tax, a fiscal measure enacted about a decade ago to combat tax avoidance via foreign low-taxed legal structures. Pursuant to the Cayman tax, income attributed to certain foreign legal structures (such as trusts, foundations or corporations) is deemed to be received directly by the Belgium-based natural person who is considered as the ‘founder’ of the structure. \u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\">\u003Cspan style=\"color: rgb(0, 112, 192);\">At the end of last year, the legislator once more amended this increasingly complex legislation. The notion of ‘founder’ has become very broad and can include for instance the holders of any direct or indirect economic rights of a foreign structure and the Belgian heirs of foreign settlers that initially incorporated the structure. Furthermore, as of 2024 an exit tax has been introduced at a rate of 30% on the legal structure’s reserves upon emigration of a ‘founder’ from Belgium. For foreigners wishing to move to Belgium, especially from common law jurisdictions where it is common practice for trusts to be used in the context of legitimate estate planning, the disproportionately adverse consequences of the Cayman Tax can be an impediment and require in any case a proper pre-immigration analysis and reorganisation. \u003C/span>\u003C/p>\u003Cp class=\"ql-align-justify\" />\u003Cp>\u003Cspan style=\"color: rgb(0, 112, 192);\">Looking ahead, following the Belgian federal and regional elections held on 9 June 2024, the ongoing coalition talks for the formation of the federal and regional governments are expected to shape Belgian tax policies for the next few years. For instance, the newly formed government of the Walloon region has announced its intention to cut the inheritance tax rates in half. New budgetary measures can in any case be expected as the European Commission is demanding Belgium to bring down its current deficit. Staying informed about possible legislative changes will be important for effective tax planning and wealth management.\u003C/span>\u003C/p>","organisationId":22625618,"publicationTypeId":21,"publicationTypeDescription":"HNW","publicationDescription":null,"publicationTypeGroupId":21,"locationId":32,"practiceAreaId":2633,"subsectionTypeId":1,"profile":"Cazimir is a leading Belgian law firm that offers all-inclusive legal advice to private individuals. 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