Practice Insights

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Latest Insights from the Practice

Corporate Tax

Tax Consolidation and Reduced Corporate Income Tax Rate

Corporate income tax (“CIT”) is, by default, applicable to capital companies, such as limited liability companies (SARL), public limited companies (SA) and simplified joint-stock companies

Individual Tax

Making Lifetime Gifts to Reduce Inheritance Tax

Inheritance tax can quickly reach a significant amount depending on the value of the inherited estate (with the exception of the surviving spouse or civil

Corporate Tax

Micro-Entrepreneurs and the Flat-Rate Income Tax Payment

For several years now, the term “auto-entrepreneur” has no longer had any legal existence and has been replaced by the status of “micro-entrepreneur.” Being a

Individual Tax

Differential Contribution on High Incomes

The Differential Contribution on High Incomes (“DCHI”) was introduced by the 2025 Finance Act. The DCHI was initially intended to apply for one year only.