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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…
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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…
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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…
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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.
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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…
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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…
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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…
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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…
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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…
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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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Belgium anticipates DAC 7: New Belgian reporting obligations for digital platforms facilitating the provision of services
Tuesday, 02 February 2021
General Digital ‘collaboration’ platforms that connect suppliers of services to their customers are subject to new reporting obligations. These were introduced because many service providers (including Airbnb providers) allegedly do…
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A Circular on interest limitation rules has been issued by the Luxembourg tax authorities
Wednesday, 20 January 2021
A new circular LIR 168bis/1 (the “Circular”), dated 8 January 2021, was published by the Luxembourg tax authorities on 8 January 2021. This Circular aims to clarify the interpretation and…
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HR tax & transfer pricing: an unexpected journey
Friday, 20 November 2020
Tiberghien and Tiberghien economics work together on HR tax and transfer pricing, which are two distinct fiscally- and economically-inspired disciplines that have more interaction than is often realised at first…
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A new chapter in the UBO register saga: the Royal Decree of 23 September 2020
Thursday, 19 November 2020
The implementation of the Belgian UBO register has turned into a real saga. The deadline for the first registration has been postponed up to three times (although the last time…
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Year-end transfer pricing adjustments and their impact on customs & VAT
Wednesday, 18 November 2020
As the end of 2020 fast approaches, we notice that many multinational companies during the coming weeks/months often perform an annual assessment of transfer prices. The key question asked is:…
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Luxembourg – France double tax treaty : clarifications on the 29-day threshold
Tuesday, 03 November 2020
A Circular L.G. – Conv. D.I. n°61 (“the Circular”) has been issued by the Luxembourg tax authorities on 21 October 2020 bringing some clarifications on the point 3 of the…
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Luxembourg draft Budget Law 2021 announces several new tax measures
Friday, 16 October 2020
The Luxembourg Finance Minister Pierre Gramegna has filed on 14 October 2020 with the Chamber of Deputies the draft budget law for 2021. This draft bill introduces several new tax…
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T/A economics becomes TIBERGHIEN ECONOMICS
Thursday, 01 October 2020
A NEW, YET FAMILIAR BRAND TO UNDERSCORE OUR HOLISTIC VIEW ON OUR CLIENT'S CHALLENGES AND ASPIRATIONS. We are excited to announce that, as per 1 October 2020, T/A economics will…
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Luxembourg introduces register for trusts and fiduciary arrangements
Friday, 24 July 2020
A new Luxembourg law (the “Trusts Register Law”), dated 10 July 2020, was published on 13 July 2020 and is in force since 17 July 2020.
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Luxembourg to postpone DAC6 and DAC2 reporting deadlines
Monday, 08 June 2020
On 4 June 2020, the Luxembourg government announced that the negotiations on the European Commission proposal1 for a directive amending Council Directive 2011/16/EU dated 15 February 2011 that aims to postpone…
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