Loyens & Loeff

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Is your question of a legal or tax nature, or both? What are the legal consequences of a particular tax structure and vice versa? More and more companies, financial institutions, governments and individuals are discovering the benefits of customised integrated advice.

Full-service practice

As a leading firm, Loyens & Loeff is the natural choice as a legal and tax partner if you do business in or from the Netherlands, Belgium, Luxembourg or Switzerland, our home markets. You can count on personal advice from any of our 900 advisers based in one of our offices in the Benelux and Switzerland or in key financial centres around the world. Thanks to our full-service practice, specific sector experience and thorough understanding of the market, our advisers comprehend exactly what you need.

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Belgium finally adopts drones legislation

Royal Decree of 10 April 2016

On 25 April 2016, the Royal Decree of 10 April 2016 “concerning the use of remote controlled aircrafts in the Belgian airspace” entered into force.

This new legislation regulates both the private and professional use of “unmanned aircraft systems”, also known as ‘drones’. It contains a number of air traffic rules to be complied with by operators of drones that either take off or land on Belgian territory, or partially perform their flight in Belgian airspace.

Regulatory provisions

The Royal Decree contains, among other things, specific obligations for ‘pilots’ of drones (they will have to obtain an official attestation / license and follow certain trainings) and for manufacturers of drones (technical requirements, delivery of conformity certificates, drafting of a flight manual and safety analysis reporting, maintenance requirements, flight tests, etc.). It also introduces a registration obligation for drones, regulates the issuance of official drones registration certificates, and defines the authorised take-off and landing spots for registered drones (which have to comply with certain technical and safety requirements).

The Belgian legislator furthermore makes a distinction between “Class 1” and “Class 2” drones, subject to different operational and...

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Donation with reservation of usufruct subject to inheritance tax as from 1 June 2016?

In our newsflash of 14 April 2016, we announced that the Flemish Tax Administration has expanded its position on split purchases on 21 March 2016 (with publication on 4 April 2016).

Standpoint concerning split purchases

The position concerning split purchase relates to the following situation:

  1. First, a gift of funds takes place;
  2. Second, the beneficiaries of the donation make a split purchase together with the donors. The donors buy the usufruct, and the beneficiaries buy the bare ownership.

The Flemish Tax Administration states that, in such a case, the assets purchased in this way are deemed to be part of the donor’s estate in full ownership. Inheritance tax will be due on the value of the full ownership of the assets so purchased.

No inheritance tax, however, is payable if the following evidence is provided:

  1. The funds of the donation were not earmarked for the purchase of the bare ownership. The donation was not made to finance the purchase of the bare ownership;
  2. The donation was subject to gift tax Read more


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