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New e-commerce VAT rules as from 1 July 2021: Watch out for double taxation on e-sales of imported goods with a value exceeding € 150

Wednesday, 19 May 2021
As from 1 July 2021, the e-commerce VAT package enters into force. As a result, online sales to private individuals will generally be subject to VAT in the EU Member…
News

The CSSF has published a circular on teleworking for supervised entities in a non-pandemic situation

Monday, 17 May 2021
On 9 April 2021, the Luxembourg's financial sector supervisory authority (Commission de Surveillance du Secteur Financier - "CSSF") published CSSF Circular 21/769 on “Governance and security requirements for Supervised Entities…
News

Tiberghien International Tax update: Wake-up call: European Parliament demands EU to take appropriate action in taxing the digital economy

Tuesday, 11 May 2021
On April 29th the European Parliament (“EP”) adopted its resolution “on digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax”. The EP again reiterates…
News

Tiberghien International Tax update: New withholding tax rules on UK sourced interest and royalty payments as from 1 June 2021

Friday, 07 May 2021
With the expiry of the Brexit transition period as of 1 January 2021, the United Kingdom is no longer bound by EU law, including the Interest and Royalties Directive (hereafter…
News

An active UN adopts new UN model treaty provision regarding income from automated digital services

Tuesday, 04 May 2021
The UN has recently been very active in the area of taxation. On 20 April, the UN Committee of Experts on International Cooperation in Tax Matters agreed to adopting a…
News

Key Figures in Belgian Estate and Income Tax 2021

Wednesday, 28 April 2021
The continuing changes in Belgian Estate and Income tax, together with the growing discrepancies between the three Belgian regions, are generating a tangle of regulations that are sometimes hard to…
News

Are tax authorities allowed to exclude persons from forming a VAT group? The European Court of Justice enlightens us again

Friday, 23 April 2021
Decision of the Court On April 15, 2021, the European Court of Justice issued its ruling in the case C-868/19 “M-GmbH” on the scope of the VAT group provisions. In…
News

Luxembourg clarifies financial assistance rules for private limited liability companies (SARL)

Wednesday, 21 April 2021
Draft bill N°7791, submitted to the Luxembourg Parliament (Chambre des Députés) on 16 March 2020, proposes to amend article 1500-7 of the law of 10 August 1915 on commercial companies,…
News

The Belgium / Luxembourg 24 day-rule: update

Tuesday, 20 April 2021
Belgian tax resident working in Luxembourg If a Belgian tax resident works in Luxembourg, the question arises where the Luxembourgish salary is taxable. This may be relevant considering the lower…
News

The OECD’s Discussion draft on changing the Commentary on Article 9 (and others)

Friday, 16 April 2021
Article 9 of the OECD Model Tax Convention deals with the (distribution of) taxation (rights in respect) of transactions between associated enterprises. The OECD now proposes changes to the Commentary…
News

Can MLI arbitration finally kick off?

Tuesday, 13 April 2021
First competent authority agreement regarding MLI arbitration published The Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (‘MLI’) provides the possibility for a…
News

E-commerce: Avoid VAT compliance obligations abroad and register now for the One Stop Shop (OSS)

Friday, 09 April 2021
From 1 July 2021, companies selling goods via web shops will have to deal with foreign VAT and the related obligations much sooner when selling goods to private individuals in…
News

New EU tax transparency rules for digital platform operators officially adopted and published: DAC 7 enters into force in 2023

Friday, 09 April 2021
The European Union Member States agreed to a new measure to tackle the challenges they face when taxing the digital economy. One of the crucial elements for this to succeed…
News

Covid-19 Telework: how to mitigate the fiscal impact?

Thursday, 25 March 2021
Due to the Covid-19 government measures, most employees work mainly from their home offices from March 2020 onwards.    
News

Real estate abroad - fulfil your legal obligations in time!

Wednesday, 10 March 2021
On 11 February 2021, a draft bill was approved by the Belgian parliament amending the tax treatment of real estate located abroad. With this bill, the Belgian legislator aims to…
News

VAT on making cars available to employees: a headache ahead for cross border employers?

Wednesday, 03 March 2021
On February 11, 2021, the Luxembourg VAT authorities issued a circular with respect to the treatment applicable to making cars available to employees. The Circular offers clarifications upon the judgment…
News

Further clarifications on the exemption introduced for bonuses granted to employees

Tuesday, 23 February 2021
The 2021 budget law dated 19 December 2020 (the “Law”) added a §13a to article 115 of the Luxembourg Income Tax Law (“LITL”). This measure introduces a new tax regime…
News

Constitutional Court questions the application of the cayman tax to trusts

Monday, 15 February 2021
Previously, in its judgment of 11 March 2020 (A.R. no. 2018/4033/A unpublished)1, the Brussels court of first instance approved an agreement between the Belgium-resident founder of a Canadian trust and…
News

Draft bill to deny the deduction of interest and royalty payments to blacklisted countries as of 1 March 2021 has been passed.

Thursday, 04 February 2021
The draft bill published on 30 March 2020 and introducing measures to deny the tax deduction of interest and royalty due to affiliated parties established in a blacklisted jurisdiction has…
News

FIDAL joins WTS Global in France

Thursday, 04 February 2021
Tiberghien is pleased to announce a new development within the WTS Global network: since January 2021, the leading French law firm, FIDAL, has joined WTS Global. (read press release) This…
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