Publications
Chambers and Partners Succession & Estate Planning Guide 2026
Thursday, 09 April 2026
In the 2026 edition of the Succession & Estate Planning Guide published by Chambers & Partners, Alain Van Geel and Emilie Van Goidsenhoven have authored the Belgium – Law and…
News
EU customs reform package: from fragmentation to integration
Tuesday, 07 April 2026
In recent years, the EU Customs Union has faced mounting pressure from several developments. These include the exponential growth of e-commerce—particularly low-value goods largely originating from China—alongside increasing geopolitical tensions…
News
Circular letter letter confirms retroactive application of expanded expat regime
Friday, 03 April 2026
At the end of last year, legislative changes were introduced to make the special tax regimes for inbound taxpayers and researchers (the expat regime) more attractive (as explained in our previous newsletter). …
News
Antwerp Court of Appeal confirms limits of tax abuse provisions in share deals
Monday, 30 March 2026
In its judgment of 3 February 2026, the Antwerp Court of Appeal provided important guidance on the application of Belgian anti-abuse rules to share deals carried out in the context…
News
(Almost) ready to go? Updates on the Belgian Pillar 2 Implementation
Thursday, 26 March 2026
Belgium has taken further steps in the implementation of the OECD/G20 Pillar 2 rules with the publication of (i) the draft Income Inclusion Rule (IIR) return and accompanying draft instructions,…
News
Tax surcharge for non-residents is contrary to the principle of free movement
Wednesday, 18 March 2026
In its decision issued on 12 March 2026, the Court of Justice of the European Union ruled that the tax surcharge applied for non-residents violated European Union law. This tax…
News
Changes to the Belgian expat regime: opportunities and key considerations
Monday, 16 March 2026
To make Belgium more attractive for foreign talent, the special tax regime for inbound taxpayers and researchers (“expat status”) was relaxed at the end of 2025.
Publications
Chambers and Partners Family Law Guide 2026
Tuesday, 03 March 2026
As in previous years, Tiberghien contributed to the 2026 edition of the Chambers & Partners Family Law Global Practice Guide, authoring the Belgium – Law and Practice chapter. The Belgian…
