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Calculate your benefit in kind for income year 2026
Direct tax“Discover how to calculate the taxable benefit in kind (BIK) for company cars for the 2026 income year. Use our handy tool and understand the flat-rate valuation of your BIK.”
Daily Allowance for Foreign Business Trips
Daily Allowance for Foreign Business TripsDaily Allowance for Foreign Business Trips
Liquidation reserves: asymmetric allocation with mixed shareholder profiles creates new tax opportunity
TaxThe article discusses how SMEs can reduce the tax burden on dividend distributions by reserving profits in a liquidation reserve. It discusses the benefits of the asymmetric allocation of this reserve where there is a mixed shareholder profile, enabling different share classes to be created to optimise tax benefits. The Tax Ruling Committee has confirmed that this approach is not considered to be a form of tax abuse. With a timely amendment to the articles of association, companies with mixed shareholder profiles can make the most of the liquidation reserve.
Bart Verstuyft
Certified Tax Advisor | Senior Manager Tax & Legal