TAX: BELGIUM SLAMMED FOR DISCRIMINATION FOR TAX BREAKS ON GIFTS AND LEGACIES.

The European Commission is to issue a reasoned opinion asking Belgium to amend its inheritance and registration taxes. Currently, Belgium grants tax relief on gifts or legacies to non-profit associations, recognised mutual societies, trade unions and international scientific associations - provided that they are established in Belgium. If the donations are to go to establishments outside Belgium, then there is no tax relief. The European Commission considers that this is incompatible with EC Treaty rules which guarantee businesses freedom of establishment, salaried and self-employed workers freedom of movement and freedom from discrimination. Under current Belgian law...