• Do you wish to obtain legal certainty on a particular tax point?
• Are you considering a major transaction, such as the sale of shares or a (partial) demerger or merger?

Advice on rulings? 
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When taking important steps, you do not want any surprises. With a ruling, or advance decision, you can seek the tax authorities' approval on the tax treatment of a planned transaction.

 This way, uncertain situations, lengthy administrative procedures and court disputes are avoided. An ruling can concern any tax subject, such as a tax-free capital gains on shares, mergers and demergers, a spin-off of real estate, the application of the innovation deduction, etc. 

Our experts guide a ruling application from start to finish. We know the various sensitivities involved and can make proactive adjustments where necessary.

In addition, we can serve as a sounding board for ongoing ruling applications or one you are considering. 

Preparation phase:

• We analyse the situation and, if necessary, take preliminary steps to obtain a positive decision.
• If we assess the chances of success positively, we transfer the file to the ruling commission. This is done on an anonymous basis.

Anonymous prefiling phase:

• The situation is discussed with the tax authorities and all information (except the identity of the applicants) is transferred.
• At the end of this phase, the tax authorities indicate whether they approve the application.

Obtain a final ruling:

• If the answer is positive, the ruling application is submitted by name and the ruling commission makes a final ruling.
• Only a final ruling provides legal certainty. The valid ruling isbinding towards the tax authorities.