BELGIUM Law and Practice Contributed by: Alain Van Geel and Emilie Van Goidsenhoven, Tiberghien
stays effectively and permanently or maintains their relationships, etc. There is a first rebuttable presumption that a person registered in the Belgian national register is deemed a Belgian resident for personal income tax purposes. The second presumption is irrefutable and qualifies a person as resident if their family is living in Belgium. There are no legal presumptions for inheritance and gift tax purposes. The “seat of fortune” is a relevant connecting factor for personal income, inheritance and gift tax purpos - es. For personal income tax purposes, this connecting factor only applies in the absence of a Belgian resi - dence. The seat of fortune is an alternative connect - ing factor for inheritance and gift tax purposes. The seat of fortune is located in Belgium where a private individual is managing or controlling their assets from Belgium, even if the assets are not located in Belgium. The localisation of their assets in Belgium is a rebut - table presumption for this test. Patrimonial interests as well as general economic interests are relevant for this test. The notion of “citizenship” has no tax consequences in Belgium (unless under the last criteria of the tie- breaker rules of double tax treaties in relation to resi - dency). 7.2 Expeditious Citizenship There is no expeditious means for an individual to obtain Belgian citizenship. To acquire citizenship, an individual must have estab - lished their principal residence in Belgium on the basis of a legal stay – ie: • at the time of submitting the declaration, they must have been admitted or authorised to reside in the Kingdom indefinitely; or • they must have been legally resident in Belgium for at least five or ten years, depending on applicable criteria, without interruption. In addition to these conditions of legal stay and resi - dence, conditions of social integration, economic participation, language knowledge and/or participa -
tion in the life of the host community must be met, as appropriate. Many foreigners, as French citizens, gained Belgium citizenship in order to take residency, for example, in Monaco. 8. Planning for Minors, Adults with Disabilities and Elders 8.1 Special Planning Mechanisms Under Belgian law, the extrajudicial protection man - date allows any capable person to designate in advance, without judicial intervention, one or more trusted individuals (mandataries) to manage their assets and/or represent them if they become unable to do so themselves. The mandate must be drafted while the person is still capable, and can take effect immediately or at a later time. The Juge de paix inter- venes only in case of dispute or poor execution of the mandate, or if an alert is raised by a relative or third party. This system aims to preserve the person’s autonomy and avoid judicial protection measures, which remain subsidiary and limited to what is strictly necessary. Some planning techniques may still be undertaken through this mandate – notably, the abil - ity to make lifetime gifts – but only if this possibility is expressly stated in the text of the mandate. For minors or vulnerable adults, it is also possible to create private foundations that can manage assets for the benefit of the protected person. These structures allow for the organisation of the transfer, management and protection of assets outside the strictly judicial framework, thus offering greater flexibility in the man - In Belgium, the appointment of a guardian or conser - vator necessarily requires a judicial procedure. This protective measure is decided by the Juge de paix of the domicile of the person concerned, following a peti - tion that can be submitted by the person themselves, their family, a close relative or the public prosecutor. The judge assesses the situation and may appoint an administrator responsible for managing either the agement and continuity of resources. 8.2 Appointment of a Guardian
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