Titres nominatifs et dématérialisés des sociétés belges: et voici l’obligation de communication de renseignements en cas de décès
| Auteur | Severine Segier |
Sans surprise, le législateur a introduit, par une loi du 21 décembre 2013, dans notre droit, une conséquence logique de l’obligation faite aux sociétés commerciales belges de ne plus émettre de titres au porteur et de convertir en titres nominatifs ou dématérialisés, l’ensemble de leurs titres précédemment émis au porteur.
Un certain nombre de contribuables, parmi lesquels les fondations privées et les sociétés belges, ont à présent l’obligation de communiquer à l’administration fiscale l’existence...
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