The hand-to-hand gift is a well-known concept in Belgium and France, but the term does not cover the same reality in the two countries, and the tax consequences are not the same. The French and Belgian Civil Codes define a gift as a contract by which, during his lifetime, a person (the donor) immediately and irrevocably transfers ownership of...
ReadMarc Quaghebeur is a partner within the Belgian office’s Corporate Taxation and Wealth Law & Taxation departments.
A specialist in international tax and cross-border planning, his experience is particularly useful to entrepreneurs in their operational activities and their holding and financing structures (acquisitions, reorganisations, tax due diligence, fund structuring, executive remuneration, etc.).
Marc advises both companies and foreign individuals on all investment and inheritance matters in Belgium, and other issues relating to foreign taxation applicable to Belgian companies and residents.
With a wealth of experience in law firms specialising in international taxation, he deals with the legal and tax issues encountered by holding companies and investment funds, real estate and trusts in Belgium.
He also assists clients with tax audits and disputes before all courts, including the Constitutional Court.
Admitted to the Brussels Bar in 1984, he holds a law degree from the KU Leuven and a further degree in tax law from the Fiscale Hogeschool.
He is also the author of numerous publications, including, for the Belgian chapter, the IBFD’s International Guide to Trust Taxation and European Cross-Border Estate Planning. His experience of cross-border estate planning naturally led him to write “Rest in Peace, A Guide to Wills and Inheritance Tax in Belgium”.
Languages : Dutch, English, French
News
- 2026-09-11
- Marc QUAGHEBEUR
- Wealth law & taxation
- 2026-09-08
- Marc QUAGHEBEUR,
- Wealth law & taxation
Belgium has always been known as a tax paradise because of its lack of a capital gains tax, at least if the capital gains were made within the “normal management of a private estate”. Capital gains realised by individuals on shares in companies and other financial instruments were simply tax exempt. That was very attractive for investors who...
Read- 2026-05-20
- Marc QUAGHEBEUR,
- Corporate taxation
Marc QUAGHEBEUR will host a webinar on the new capital gains tax on financial assets and will examine developments in Belgian tax reforms. Join the webinar Register
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