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This 10% capital gains tax applies to natural persons with a tax residence in Belgium and non-profit associations and foundations with the exception of those that are being recognised as tax deductible for gifts. Natural persons with a tax residence outside Belgium and legal entities (such as companies that are subject to corporate income tax) are exempt from capital gains tax.

Realized capital losses may be deducted from realized capital gains, provided they relate to the same category of financial assets and were realized in the same year.Capital losses are always deducted through the tax return (see below). You must therefore request this deduction yourself.However, it is not possible to carry forward capital losses to the following year.

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Cookies are small files that websites place on your computer's hard drive when you first visit them. The cookie contains a unique code that enables your browser to be recognised during your visit to the website ("session cookie") or during future repeated visits ("permanent cookie"). Cookies may be placed by the server of the website you are visiting or by partners with which this website collaborates. A website's server can only read the cookies it has placed itself; it has no access to any other

The capital gains tax rate is 10%. Capital gains tax applies only to capital gains realized on or after January 1, 2026. Capital gains accrued before that date are exempt. For contracts entered into on or after January 1, 2026, the taxable capital gain is the positive difference between the paid-out capital and the total amount of premiums paid. For contracts entered into before January 1, 2026, the reserve as of December 31, 2025 (the “snapshot date”) serves as the reference value. In this

A 10% tax applies to capital gains realized upon surrender or maturity of certain life insurance policies. More specifically, the following policies are affected: Branch 21 savings insurance: for which the eight-year term has expired with death benefit coverage of at least 130% of the premiums paid Branch 23 investment insurance policies Investment insurance policies combining Branch 21 and Branch 23, also known as Branch 44. If a Branch 21 or 26 policy (capitalization transaction) is subject

There are two ways to collect capital gains tax. The standard method is withholding tax (opt-in). The standard method provided for by law is withholding at source. This means that the insurance company automatically withholds the tax when the lump-sum payment is made and remits it to the tax authorities. You can include these capital gains on your tax return to take advantage of the annual exemption and to deduct any capital losses. With the other method, there is no withholding tax (opt-out

holds 1 share. Furthermore, MAB is shareholder in the following entities: ▪ MAB owns 0.04% of MIES, while 99.94% is owned by MonRe and 0.02% is owned by Bridge Strategic Holdings limited. ▪ MAB owns 99.99% of the shares in Monument Immo Management... decreased in line with the SCR from € 66,5m to €45,9m compared to the year-end 2022. The solvency ratio of the Company increased from 252% to 378% over the reporting period. Further details of the Company’s Own Funds and SCR are provided in Section E

of an agreement concluded between companies that are directly or indirectly at least 95% related or at least 95% related to the same parent company; • when the decision relates to usual transactions under the usual conditions and securities for... may have shares or interests in another company with which their employer deals with or are proposing to enter into a transaction/contract with;  An employee has dual responsibilities or interests which could cause a conflict of interest e.g. an

Strategic Holdings Limited, whilst Monument Re Limited holds 1 share. Furthermore, MAB is shareholder in the following entities: ▪ MAB owns 2.8 % of MIES, while 96.04% is owned by Monument Re Limited (“MonRe”) and 1.16% is owned by Bridge Strategic... lines of business and material geographical areas General area The Company was originally authorised in 2002 to carry out life insurance activity, whether or not linked to investment funds, with the exception of dowry and birth insurance (branch 21

compared to the year-end 2023. The solvency ratio of the Company decreased from 378% to 279% over the reporting period. Further details of the Company’s Own Funds and SCR are provided in Section E. Capital Management. Conclusions and Recommendations In..., nadat voorafgaande 2 jaren gekenmerkt waren door waardevermindering ten gevolge van rente stijgingen. De passivaportefeuille presteerde over het algemeen volgens de verwachtingen. In de collectieve levensverzekeringen (Integrale-portefeuille) was

share. Furthermore, MAB is shareholder in the following entities: ▪ MAB owns 0.04% of MIES, while 99.94% is owned by MonRe and 0.02% is owned by Bridge Strategic Holdings limited. ▪ MAB owns 99.99% of the shares in Monument Immo Management (“MIM”). ▪ MAB... the Group Monument Insurance Group Limited st With effect from 1 January 2023, Monument Insurance Group Limited (“MIGL”), a Bermuda exempted company limited by shares and the ultimate parent company of the Company, became the head of the Group, for

holdings in the undertaking MAB is 99.99% owned by Bridge Strategic Holdings Limited, whilst Monument Re Limited holds 1 share. Furthermore, MAB is shareholder in the following entities: ▪ MAB owns 0.3% of MIES, while 97,2% is owned by Monument Re..."). Significant Events Significant events can be found below in Section A.1 (e) Significant business or other events which have occurred over the reporting period. A.1 (f) Material lines of business and material geographical areas General area The Company

companies whose shares are jointly owned or controlled, for the purposes and using the legal bases set out in this notice, and their advisers and consultants. • Third party suppliers of goods and services, partners and other businesses. We may share... target business partners, suppliers of goods and services, and candidate shareholders and their employees. This notice is published by Monument Assurance Belgium. When we mention "Monument", "we", "us" or "our", we are referring to the company that

-ecienffi t renovaoti n of real estate assets. Monument Assurance Belgium votes at ordinary and extraordinary general meetings of the shareholders of companies in which it holds at least 1% of the share capital. Voting decisions are taken independently... investment strategy means that it has very few holdings in companies outside the Group. Monument Assurance Belgium is the majority shareholder in several unlisted companies that are part of the Monument Group. These are Monument Immo Management and the