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Tax alert
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Stock Option Recharge

Capital loss on shares not deductible?
On 16 April 2010, the Brussels Court of First Instance ruled that the recharge of the cost of a stock option plan by a foreign parent company to its Belgian subsidiary, is not deductible for the amount of the capital loss which is realised on the shares delivered to the employees of the Belgian subsidiary. The court bases its decision on article 198, para 1, 7° of the Belgian Income Tax Code 92 (ITC 92).
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11-06-2010
Contact

Johan Van Caillie
32 (2) 774 93 51
johan.van.caillie@be.ey.com

Werner Huygen
32 (2) 774 94 04
werner.huygen@be.ey.com
 Colophon
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