Our Expertise
Tax advice for passion investing in physical assets
Arx Aurum focuses on the tax and legal issues that arise in passion investing in physical assets and their transfer to the next generation.
We advise on the qualification of transactions, the treatment of capital gains and the structuring of investments in, among others, art, precious metals and other high-value collectibles. Our approach is based on a combination of technical legal analysis and a thorough understanding of the factual context in which such assets are held, managed and transferred.
We pay particular attention to the coherence between tax position, evidence and practical reality, so that clients can act within a clear, coherent and defensible framework, both during holding and upon transfer.
Fiscale expertise in kunst, goud en fysieke activa
Kunst en antiek
De verkoop van kunst en antiek kan leiden tot belastbare meerwaarden en btw-verplichtingen. Wij analyseren de fiscale kwalificatie en begeleiden bij verkoop, overdracht en structurering van kunstcollecties.
Collectibles
Verzamelen en verhandelen van objecten zoals horloges, wagens of whisky roept fiscale vragen op. Wij analyseren de grens tussen normaal vermogensbeheer en belastbare meerwaarden.
Paarden en fiscaal hippisch recht
De fiscale enbehandeling van paarden vereist een sectorspecifieke aanpak, met aandacht voor btw, waardering en beroepsmatig gebruik. Wij adviseren bij aan- en verkoop, exploitatie en successieplanning.
Hoe wij u begeleiden bij fysieke activa
Tax analysis & capital gains tax
When selling physical assets, such as art, watches or collectibles, it is essential to correctly assess the tax qualification of the realised capital gain. The question is whether that gain falls within normal private wealth management, or whether it is taxable as miscellaneous income due to speculative intent or abnormal management.
Tax audits and disputes
When gains are realised on physical assets, the tax authorities do not always remain on the sidelines. In the event of a request for information, a notice of amendment or a tax audit in personal or corporate income tax and VAT, Arx Aurum assists you, with particular attention to qualification issues, valuation questions and evidence.
AML/KYC and source of funds
When selling physical assets and transferring the proceeds to an account, financial institutions and other parties, such as gold dealers, galleries and art dealers, increasingly ask questions about the source of funds in the context of AML and KYC obligations. In practice, this may lead to delays, additional documentation requests or even blockages.
Integrated support for physical assets
The tax analysis is often only one part of the whole when it comes to transactions involving physical assets. In practice, such matters involve a broader set of issues, including AML and KYC obligations, valuation questions, the identification of suitable counterparties, succession planning and the structuring of transactions.
