Abstract
This is the first article that introduces us to the Belgian private foundation that was introduced by the Act of 2 May 2002. Particular attention is given to a detailed discussion of the legal, accounting, and tax rules applicable to Belgian private foundations and a description of their practical use. Particularly important issues are the disinterested purpose test as well as the special use of a private foundation as a certification office, which acts as a separator between legal and economic ownership to assets.
Full Text 
Sign-in/Register to access full text options
Sign-in/Register to access full text options 
Published version (
Free)
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
