Bart Verstuyft

“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

The 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.