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Who is liable for capital gains tax?

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.

reglement-de-gestion-perspective-test-achats-18122024.pdf

effectuée au minimum 30 jours avant l’entrée en vigueur des modifications. En cas de modification du Règlement de gestion, à l’exception de celles purement formelles, et relatives à l’identité des gestionnaires, le Preneur d’assurance a le droit de mettre... d’atteindre son objectif et ce, jusqu’à 30 % de ses actifs. Le fonds peut détenir des liquidités en euros, jusqu’à 30 % de ses actifs. Lors de circonstances exceptionnelles, telles que de profondes incertitudes sur les marchés financiers, ces pourcentages

Règlement de gestion du fonds Perspective - Test Achats applicable dès le 18 décembre 2024.pdf

effectuée au minimum 30 jours avant l’entrée en vigueur des modifications. En cas de modification du Règlement de gestion, à l’exception de celles purement formelles, et relatives à l’identité des gestionnaires, le Preneur d’assurance a le droit de mettre... d’atteindre son objectif et ce, jusqu’à 30 % de ses actifs. Le fonds peut détenir des liquidités en euros, jusqu’à 30 % de ses actifs. Lors de circonstances exceptionnelles, telles que de profondes incertitudes sur les marchés financiers, ces pourcentages

2024 SFCR Report

considered a closed book company. The Company was originally authorized in 2002 to carry out life insurance activities, whether or not linked to investment funds, with the exception of dowry and birth insurance (only branch 21). In addition, permission

2023 SFCR Report

the exception of dowry and birth insurance (branch 21). In addition, permission was also granted to carry out the following activities: life, dowry and birth insurance in connection with investment funds (branch 23) and capitalization transactions

2022 SFCR Report

linked to investment funds, with the exception of dowry and birth insurance (branch 21). In addition, permission was also granted to carry out the following activities: life, dowry and birth insurance in connection with investment funds (branch 23) and... 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

Conflict of Interest Policy

remain the exception; the Company should in first instance try to avoid or to manage the conflict of interest so that any damage to the customer is avoided. 5.5.3 The disclosure to the customer is subject to approval by the Management Committee

2021 SFCR Report

out life insurance activity, whether or not linked to investment funds, with the exception of dowry and birth insurance (branch 21). In addition, permission was also granted to carry out the following activities: life, dowry and birth insurance in... 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). In addition, permission was also granted to carry out the following

2025 SFCR Report

underwritten new business since 2012 and can thus be considered a closed book company. The Company was originally authorized in 2002 to carry out life insurance activities, whether or not linked to investment funds, with the exception of dowry and birth... 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). In addition, permission was also granted to