September 17, 2025

Cooperatives in Belgium in the Era of the Code of Companies and Associations: Current Dynamics and Prospects for Tax Law and Non-Tax Law

Key Points

The paper explores the tax treatment of cooperatives in Belgium, emphasizing key connections with non-tax law.
The analysis highlights urgent reform issues within the current tax system affecting cooperatives.
Understanding the relationship between tax and non-tax law is critical for reforming Belgium's cooperative sector.
The findings suggest that substantial changes are needed in the existing tax system governing cooperatives.

Abstract

In this paper, we consider the tax treatment of cooperativesin Belgium. To this end, we analyse the connections between tax and non-tax law,an analysis that is essential for understanding the current tax system (de lege lataperspective). In view of these connections, we highlight issues that should imperatively be addressed in the context of a reform of this tax system (de lege ferendaperspective).

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Cite This Study

Sabine Garroy (Fri,) studied this question.

synapsesocial.com/papers/68d45e4e31b076d99fa5e71e https://doi.org/https://doi.org/10.36128/4qqsc307

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